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The EU Commission has published a draft directive (ATAD 3) designed to tackle misuse of "shell entities". Essentially, these are entities resident in EU member states that do not have sufficient substance.
In this briefing we look at 12 of the changes to law and practice that are likely to impact on the real estate sector in 2022.
The government has tabled amendments to the draft legislation contained in the Finance Bill introducing the new QAHC regime. The regime, which is due to come into force from 1 April 2022, confers wide-ranging tax benefits on QAHCs.
A regular briefing for the alternative asset management industry.
The Chancellor delivered his Autumn Budget on 27 October 2021.
Tax has been very much in the headlines recently. At a domestic level, we even have two new taxes to look forward to next year (being the health and social care levy (see our briefing) and residential property developer tax (RPDT)), whilst, at international level, agreement has been reached on most of the key features of significant two-pillar reform programme for global corporate tax rules (BEPS 2.0) (see our briefing).