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Insight

Authorised Contractual Schemes

In an attempt to ensure that the UK offers a competitive fund jurisdiction, HM Treasury and the FSA recently published Consultation documents concerning authorised contractual schemes. With these new In an attempt to ensure that the UK offers a competitive fund jurisdiction, HM Treasury and the FSA recently published Consultation documents concerning authorised contractual schemes. With these new Consultation documents, we now have an idea of the likely nature of these vehicles, so we can review the proposed taxation arrangements for them to see if they might be fit for purpose and more generally consider whether they might be successful. We have published a briefing paper setting out more details and our analysis.

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