UK REIT Horizon Scanner 2023 Q4

We take our latest quarterly look at legal and regulatory issues on the horizon for UK listed REITs, including:

government's withdrawal of regulations introducing additional reporting requirements for 750:750 companies
FCA's priorities for updating and improving UK asset management regime
political agreement on proposed Directive amending AIFMD Directive
ESRB note addressing risks in corporate debt and real estate investment funds
secondary legislation implementing new Gateway Regime for higher-risk buildings in England
Finance (No 2) Act 2023 bringing into force various changes to the UK REITs rules and consultation on further changes
FRC call for evidence on proposed UK endorsement of ISSB Standards
FCA and PRA consultation on improving diversity and inclusion in financial services
FCA update on sustainability disclosure requirements and investment labels regime
TNFD final recommendations for management and disclosure of nature-related risks
EC consultation on SFDR implementation.