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  • Article

    Investment In UK Real Estate - Considerations For Overseas Investors

    In this note we comment on various issues which an investor will need to consider and address when considering investment into UK real estate.
    United KingdomReal Estate and Construction
    Dentons
    Dentons
  • Article

    Budget 2011 – Open For Business? (Swiss Version)

    ‘The Government recognises that non-domiciled individuals make a valuable contribution to the UK economy and the current tax rules can discourage them from investing their foreign income and gains in the UK'.
    United KingdomTax
    Withers LLP
    Withers LLP
Article

Taxation Of Investment In UK Commercial Real Estate

The tax regime applicable to non-UK investors in UK commercial real estate continues to be relatively generous. The tax on acquisition is low and there is generally none on disposal.
United KingdomTax
Withers LLP
Withers LLP
  • Article

    Increased Certainty Concerning The UK's National Security & Investment Act Transaction Screening Regime

    November has seen a number of developments in preparation for full implementation on 4 January 2022 of the UK's new investment screening regime, the National Security & Investment Act.
    United KingdomGovernment, Public Sector
    Bryan Cave Leighton Paisner
    Bryan Cave Leighton Paisner
  • Article

    Takeaways For Transaction Parties After UK Acquisition Block

    On Nov. 16, the U.K.'s secretary of state for Business, Energy and Industrial Strategy blocked Nexperia BV's acquisition of Newport Wafer Fab on national security grounds.
    United KingdomGovernment, Public Sector
    Arnold & Porter
    Arnold & Porter
  • Article

    The UK's Investment Screening Regime Is Coming - What Should Businesses Be Doing Now?

    The UK Government has published its response to the consultation on the sectors that will be subject to a mandatory notification regime under the National Security and Investment Bill.
    United KingdomGovernment, Public Sector
    Gowling WLG
    Gowling WLG
  • Article

    UK Government Publishes Second Annual Report On The National Security And Investment Act

    On 11 July 2023, the Cabinet Office published the second Annual Report on the National Security and Investment Act 2021 (NSIA), covering the period from 1 April 2022 to 31 March 2023 (the Report).
    United KingdomGovernment, Public Sector
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    Helium, Hormuz And The Chip Supply Chain: How Helium Shortages Are Impacting The Semiconductor Supply Chain And Capital Markets

    Geopolitical disruption in the Strait of Hormuz is exposing critical vulnerabilities in the semiconductor supply chain through an emerging helium shortage. This analysis examines how maritime chokepoint risks transmit into sectors far removed from shipping, creating hidden dependencies across global manufacturing, capital markets...
    GlobalInternational Law
    Gowling WLG
    Gowling WLG
  • Article

    Foreign Investment Control In EU Becomes More Stringent

    Investing in the EU? Tighter foreign investment control is on its way as the new EU foreign investments control scheme takes shape while national governments adopt and enforce stricter rules.
    European UnionGovernment, Public Sector
    Morrison Foerster
    Morrison Foerster
  • Article

    Foreign Investment Control Reforms In Europe

    The geopolitical environment continues to drive reform of foreign investment rules in Europe,
    GlobalGovernment, Public Sector
    Skadden, Arps, Slate, Meagher & Flom LLP
    Skadden, Arps, Slate, Meagher & Flom LLP
  • Article

    Investing Into India: Mauritius And Beyond

    Mauritius and India recently signed a protocol phasing out the Capital Gains Tax exemption available under their double-tax treaty with respect to the sale of Indian securities.
    GlobalGovernment, Public Sector
    Withers LLP
    Withers LLP
  • Article

    Foreign Direct Investment: UK Government Publishes National Security & Investment Bill

    On 11 November 2020, the UK Government (the "Government") published the draft National Security and Investment Bill (the "Bill"), heralding the dawn of a new era through the proposed introduction...
    United KingdomGovernment, Public Sector
    Morrison Foerster
    Morrison Foerster
  • Article

    Predictions For UK Developments In 2024 From Our Competition, Regulation And Trade Team (Part 2)

    Lawyers in our Competition, Regulation and Trade practice have come together to predict what's on the horizon in the competition space in the UK and beyond in 2024...
    United KingdomAntitrust/Competition Law
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    2026 Annual Report On The UK National Security And Investment Regime

    On 14 July 2026, the UK Cabinet Office published the fifth Annual Report on the National Security and Investment Act 2021 (NSI Act) (the Report). The Report provides summary information and statistics relating to the review of transactions and investments on national security grounds in the UK during the period 1 April 2025 – 31 March 2026.
    United KingdomGovernment, Public Sector
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    How The UK Investment Screening Regime Is Taking Shape

    With the U.K. government publishing a decision on Aug. 7 imposing remedies under the U.K.'s National Security and Investment Act 2021 on the acquisition by EDF Energy of two U.K. businesses...
    United KingdomGovernment, Public Sector
    Arnold & Porter
    Arnold & Porter
  • Article

    New EU Foreign Subsidies Regulation Guidelines: (Some) Clarity Emerges, Red Tape Remains

    The European Commission (EC) has published its first set of formal guidelines on the EU Foreign Subsidies Regulation (FSR). The guidelines provide some additional clarity for businesses.
    European UnionAntitrust/Competition Law
    A&O Shearman
    A&O Shearman
  • Article

    UK NSIA Regime - 2024-2025 Trends

    The UK Government's latest NSIA Report (April 2024–March 2025) shows continued trends: more deals are caught by the regime, partly due to the ISU's increased identification of non-notified deals...
    United KingdomGovernment, Public Sector
    Addleshaw Goddard
    Addleshaw Goddard
  • Article

    Governance in Brief

    In brief: The Securities and Exchange Commission are considering giving foreign companies an extra year to comply with rules that require them to test and report on their internal controls.
    United KingdomStrategy
    Deloitte
    Deloitte
  • Article

    Developing Trends From The Latest Annual Report On The UK National Security And Investment Regime

    On 22 July 2025, the UK Cabinet Office published the fourth Annual Report on the National Security and Investment Act 2021 (NSIA) (the Report). The Report provides summary information and statistics relating to the review...
    United KingdomGovernment, Public Sector
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    UK Government Prohibits Acquisition Of UK Supplier Of Military Aircraft Components

    On 5 September 2020, the UK Government accepted undertakings from Gardner Aerospace Holdings Limited not to proceed with its proposed acquisition of Impcross Limited, a UK-based...
    United KingdomGovernment, Public Sector
    Cleary Gottlieb Steen & Hamilton LLP
    Cleary Gottlieb Steen & Hamilton LLP
  • Showing 321–340 of 393 results

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