Investment Funds 2025

IRELAND

United Kingdom

Republic of Ireland

Dublin

Law and Practice Contributed by: Nicholas Blake-Knox, Jonathan Sheehan, Damien Barnaville and Joe Mitchell Walkers

Contents 1. Market Overview p.239 1.1 State of the Market p.239 2. Alternative Investment Funds p.239

2.1 Fund Formation p.239 2.2 Fund Investment p.243

2.3 Regulatory Environment p.244 2.4 Operational Requirements p.248

2.5 Fund Finance p.249 2.6 Tax Regime p.249 3. Retail Funds p.251 3.1 Fund Formation p.251 3.2 Fund Investment p.253

3.3 Regulatory Environment p.253 3.4 Operational Requirements p.257

3.5 Fund Finance p.257 3.6 Tax Regime p.257 4. Legal, Regulatory or Tax Changes p.258 4.1 Recent Developments and Proposals for Reform p.258

236 CHAMBERS.COM

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