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UK Investment Funds Overview

This practice note provides an overview of the key structures for UK investment funds and the various categories of FCA-regulated schemes.

13 March 2020

Publication

The practice note was originally published by Practical Law Company, who have agreed to Simmons & Simmons making it available on this website.

The UK Investment Funds Overview considers both the permissible structures and the taxation treatment of the key types of UK investment funds, including:

  • collective investment schemes (CIS)
  • UK authorised and unauthorised unit trusts
  • open ended investment companies (OEICs)
  • investment companies with variable capital (ICVCs)
  • authorised contractual schemes (ACS)
  • charity authorised investment funds (CAIFs)
  • investment trusts
  • limited partnerships
  • Private Fund Limited Partnerships, and
  • the various categories of FCA regulated scheme:
    • UCITS
    • non-UCITS retail schemes (NURS)
    • qualified investor schemes (QIS)
    • European Long-term Investment Funds (ELTIFs)

Download the full document here

This document (and any information accessed through links in this document) is provided for information purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking or refraining from any action as a result of the contents of this document.

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