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

Download UK REIT Scanner (PDF)