18 October 2021
UK REIT Horizon Scanner - Q4 2021
Taylor Wessing takes its latest quarterly look at legal and regulatory issues on the horizon for UK REITs, including:
- draft tax legislation on changes to UK REITs regime
- technical consultation on Residential Property Developer Tax
- changes to temporary insolvency and debt recovery regime
- permanent changes to moratorium rules
- limits on winding-up petitions for commercial rent
- key provisions of Financial Services Act 2021 take effect including for UK's onshored PRIIPs Regulation
- FCA approach to new UK prudential regime for MiFID investment firms
- FCA guiding principles on ESG funds
- Listing Rules changes for SPACs
- FCA consultation on Listing Rules and DGTR changes for diversity on boards and executive committees
