Our knowledge resources reflect the breadth and depth of our expertise, our insight into the issues which matter to your business, and our understanding of the markets in which you operate.


<p>Filter Knowledge</p>

3000 Results

Economic Crime (Transparency and Enforcement) Act 2022 and the Register of Overseas Entities: who really owns this land?

On 15 March 2022, the Economic Crime (Transparency and Enforcement) Bill (the "Bill") received Royal Assent, and is now known as the Economic Crime (Transparency and Enforcement) Act 2022 (the "Act"). As explained in our recent briefing on the Bill, the Act introduces a register of beneficial ownership information for overseas entities that own or buy UK property ("the Register"), as part of the government's package of sanctions against Russia and in order to progress its longer-term strategy of combatting economic crime.

Budget 2022

Find the latest news, views and our analysis of all the key announcements.

Sanctions Update: Further measures taken by UK, EU and US in response to Russia's invasion of Ukraine, including the UK's new Economic Crime (Transparency and Enforcement) Act

On 15 March 2022, the UK's new Economic Crime (Transparency and Enforcement) Act (the "ECA") received Royal Assent. The legislation contains a number of important provisions, including the introduction of a new 'Register of Overseas Entities' and reforms to unexplained wealth orders.

Qualifying asset holding company regime and infrastructure investors

In a bid to bolster its attractiveness to the asset management sector, the UK is introducing a new tax efficient vehicle: the qualifying asset holding company (“QAHC”, pronounced “quack”). The elective regime will be introduced in April 2022 and, by providing a simplified basis of taxation and a host of generous tax benefits, should allow the UK to compete with Luxembourg and other competitor jurisdictions.

Asset Management Tax Checklist - March 2022

There is a lot going on in the world of tax which will be of interest to those in the asset management sector. Relevant developments include international projects (such as the ongoing push to implement the OECD’s Pillar One and Pillar Two proposals and the publication of the EU’s shell entity proposals) but the domestic UK position should not be overlooked, with several exciting initiatives in train.

Back To Top