Change of law: VAT treatment of voluntary carbon credits
HMRC have published a Revenue & Customs brief outlining a change in the VAT treatment of voluntary carbon credits (VCCs).
Regulatory reform
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Real Estate Spring Briefing
In this briefing we bring you up to date with seven changes in law and practice which we think will have ramifications for the commercial real estate sectors. Parliament has been busy reviewing two key pieces of legislation implementing the Government's residential reform agenda.
EU SFDR review: Summary of industry views
The European Commission has published a Summary Report summarising the responses to its September 2023 consultations on the Sustainable Finance Disclosure Regulation (SFDR).
SDR and investment labels: extension of the regime to UK portfolio managers
Travers Smith's Sustainability Insights: The UK's anti-greenwashing rule
A regular briefing for the alternative asset management industry.
SDR: Finalised guidance on the anti-greenwashing rule
Introduction
On 23 April 2024, the FCA published FG24/3, its finalised non-handbook guidance on the new "anti-greenwashing rule" which was introduced as part of the package of measures establishing the Sustainability Disclosure Requirements (SDR) regime (which we covered here). The guidance, like the rule itself, will apply from 31 May 2024 – in just over a month's time.
TPR's General Code of Practice: Reporting to the Pensions Regulator
Follow us on our Pensions LinkedIn page for more updates.