REIT then, what's a PAIF?

Ashman, Kevin

REIT then, what's a PAIF? - 2008 - Lovells Real Estate Quarterly Summer 2008 .

Reports that the property authorised investment fund (PAIF) was launched in the UK in April 2008. A PAIF is an open-ended investment company which has chosen to join the PAIF regime by giving notice to HMRC. Explains what it is and how it affects property tax. Covers: definition; drawbacks; advantages.


PROPERTY AUTHORISED INVESTMENT FUND (PAIF)


United Kingdom--