Welcome to AREF's Tax Committee page.  

The objectives of the Tax Committee are to inform AREF’s members of developments in tax legislation and regulation and to represent members in consultation and dialogue with the UK and other tax authorities, the OECD, and other government, professional and trade bodies. ​


The Tax Committee have been involved in various different consultations and tax issues, including:

  • Tax measures in the Spring Budget
  • Non Resident Capital Gains Tax
  • OECD consultation on treaty entitlement of non-CIV funds
  • HMRC legislation on SDLT for Property Investment Funds
  • Base Erosion & Profit Sharing (BEPS)
  • PAIFs
  • LBTT seeding relief rules for PAIFs

To read more about these areas, click on the 'Tax Committee Resource Library' link below:

Tax Committee Resource Library