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Changes to the Register of Overseas Entities Regime - the Impact of the Economic Crime and Corporate Transparency Act 2023 on Real...

The Economic Crime and Corporate Transparency Act 2023 (ECCTA) received Royal Assent on 26 October 2023, with the provisions of ECCTA to be brought in by secondary legislation in stages throughout 2024 and 2025....more

Register of Overseas Entities - Duty to File Update Regardless of Any Change - Process and Implications

The Register of Overseas Entities launched nearly a year ago on 1 August 2022. The Register was established as a measure to increase transparency in the ownership of overseas entities that own UK land....more

JPUTs may now need to be registered under the trust registration service

Some of the most commonly used trust structures in UK real estate ownership are Jersey Property Unit Trusts (JPUTs). It has become clear recently, following confirmation from HMRC, and HMRC now changing its published...more

Economic Crime (Transparency and Enforcement) Act 2022 - Obligation to Register at Companies House from 1 August 2022

The Government has now announced that it intends to launch the Register of Overseas Entities at Companies House (“ROE”) on 1 August 2022. We await formal confirmation (in the form of a commencement order) but we anticipate...more

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