We recently undertook a short survey regarding real estate fund vehicles. The Chancellor's Autumn Statement included Stamp Duty Land Tax changes for Property Authorised Investment Funds (PAIF) and Co-ownership Authorised Contractual Schemes (CoACS). More information can be found here. The European long-term investment fund (ELTIF) Regulation applies from 9 December 2015. We have also seen other changes in the market such as externally managed Real Estate Investment Trusts (REIT) and the establishment of semi open ended funds..

The survey sought to gauge market sentiment as to whether these changes will have an impact.

You can download the report here.