Onshore attractions



Until fairly recently, structured product providers were restricted to issuing unregulated offshore deposit structures if they wanted to cater to the UK retail market. Such structures tend to be relatively cheap and simple to launch, but they lack the tax advantages and flexibility of regulated investment vehicles. In an attempt to create a level playing field, and in the interest of enforcing the undertaking for collective investments in transferable securities (Ucits) III directive, the U

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