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ESG Regulation Watch: UK Developments

In November 2020, the UK government published a road map (the Roadmap) towards mandatory climate-related disclosures across all sectors of the UK economy aligned with the recommendations of the Taskforce on Climate-related...more

ESG Regulation Watch: EU Developments

The Sustainable Finance Disclosure Regulation (SFDR) - The SFDR is part of a package of measures introduced to implement the EU action plan on sustainable finance which aims to push more capital towards sustainable...more

Operational Resilience and the Old Regulatory Two-Step

The UK financial services regulators speak loudly and often about their forward-looking approach to supervision, which – rather than looking back – seeks to focus on future risks to firms and consumers. Yet, you only have to...more

FCA Comments on UK Regulatory Expectations

On 17 March 2020, the UK Financial Conduct Authority (FCA) released information for regulated firms setting out its expectations of their responses to the COVID-19 pandemic. In broad terms, the FCA recognises that COVID-19...more

Capital Gains Tax (CGT) payable by non-UK resident investors on direct and indirect disposals of UK commercial real estate

Non-UK resident investors (Investor) usually acquire UK commercial real estate (UK Property) through non-UK resident companies, for example Jersey limited liability companies. A typical holding structure put in place by an...more

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