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Register of Overseas Entities - Duty to File Update Regardless of Any Change - Process and Implications

The Register of Overseas Entities launched nearly a year ago on 1 August 2022. The Register was established as a measure to increase transparency in the ownership of overseas entities that own UK land....more

JPUTs may now need to be registered under the trust registration service

Some of the most commonly used trust structures in UK real estate ownership are Jersey Property Unit Trusts (JPUTs). It has become clear recently, following confirmation from HMRC, and HMRC now changing its published...more

Economic Crime (Transparency and Enforcement) Act 2022 - Obligation to Register at Companies House from 1 August 2022

The Government has now announced that it intends to launch the Register of Overseas Entities at Companies House (“ROE”) on 1 August 2022. We await formal confirmation (in the form of a commencement order) but we anticipate...more

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