Essentially nothing to do, there are 2 advantages as the units will buy/sell at NAV rather & they are no longer subject to UK IHT as OIEC’s are exempt property to foreign residents unlike UK shares.
Essentially nothing to do, there are 2 advantages as the units will buy/sell at NAV rather & they are no longer subject to UK IHT as OIEC’s are exempt property to foreign residents unlike UK shares.