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Some members of the AREF Regulation and Tax Committees have produced a paper on Authorised Contractual Schemes. This briefly describes the reaons for introducing the two types of ACS, along with their legal structure and tax treatment. The paper provides a comparison between ACS and other fund structures for UK commercial property.
Click to download the Survey of Financial Advisors Report from September 2014.
Click the link to download the latest Results from the survey.