Authorised Contractual Schemes (ACSs) | Fieldfisher
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Authorised Contractual Schemes (ACSs)

Kirstene Baillie
30/06/2016

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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.

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