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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.

Size matters – guidance on climate-related disclosures for large companies and LLPs

At the end of last month BEIS published non-binding guidance for large companies and LLPs on the obligation to make climate-related financial disclosures in their annual accounts. In-scope entities will have to prepare for the new obligations and ensure that their governance structure and financial planning and reporting processes are fit for purpose. 

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