Jurisdiction(s):
United Kingdom

Key definition

Investors definition

What does Investors mean? In private equity practice, investors are the persons or entities that commit capital to a fund in return for economic returns and contractual rights under the fund documents. In the UK and Ireland, private equity funds are commonly structured as English or Scottish limited partnerships or the Irish ILP; investors typically participate as limited partners (LPs). Investors are mainly institutional: occupational pension schemes, insurance companies, sovereign wealth funds, funds of funds, and university or charitable endowments. High‑net‑worth individuals and family offices also invest, often via feeder, nominee or aggregator vehicles. Some may make co‑investments alongside the fund. The term...

UK REITs: taxation of single and group REITs and shareholders, including PRB ring-fence, gains, PIDs, withholding, CIR and anti-avoidance

Published by a LexisNexis Tax expert

Practice notes

Practice Note

This Practice Note explores the tax position of UK real estate investment trusts (REITs—and, in tax legislation, UK REITs) alongside their shareholders. The purpose of the UK REIT regime is to deliver a tax‑efficient structure that facilitates investment into the UK real estate sector by a broad spectrum of Investors. A core feature of the regime is the shift of the tax point away from the investment entity, with the incidence of tax instead placed on its shareholders, so that liability arises at investor level rather than within the vehicle...

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Martin Shah

Simmons & Simmons

Martin is a partner in the corporate tax group at Simmons & Simmons. His broad based practice encompasses financial markets, corporate, real estate (including structured real estate) and commercial work, with an emphasis on clients in the asset management & investment funds and financial institutions sectors. His focus includes advising on funds and other investment products, together with structural tax issues for asset management, banking and insurance clients.Martin leads the financial services tax practice which won European Financial Services Tax Team of the Year at the International Tax Review European Awards in 2011 and 2013. He is rated in the latest Legal 500 and Chambers directories ("very strong" in his defence of clients’ interests and can be relied upon to be "robust in difficult circumstances") for corporate tax and endorsed by PLC Which Lawyer?.Martin is a regular participant at the...

Web page updated on 22/05/2026

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