The transaction was complicated from a tax perspective, as its investment structure required conversion of certain entities and the use of a domestically controlled REIT. (reforum-digital.com)
For certain entities, it's a perfectly good way to make money in markets. (money.stackexchange.com)
The DfE will consult with certain entities such as a school's foundation governors or appropriate religious body regarding conversion, however, there is no legal obligation or right for the school to undertake a consultation with its stakeholders. (educationbusinessuk.net)