Authorised Contractual Schemes (ACSs) | Fieldfisher
Skip to main content
Select location United Kingdom
Publication

Authorised Contractual Schemes (ACSs)

Kirstene Baillie
30/06/2016

Locations

United Kingdom

Authorised contractual schemes were introduced in 2013 to be a UK form of tax transparent fund.

Authorised contractual schemes (ACSs) were introduced in 2013 to be a UK form of tax transparent fund.  Although introduced with the expectation that they could be used as feeder funds in UCITS master/feeder structures, they are potentially useful for other applications, notably for pension products.

Read the full briefing paper >>>