Publication
Global rules on foreign direct investment (FDI)
Cross-border acquisitions and investments increasingly trigger foreign direct investment (FDI) screening requirements.
United Kingdom | Publication | July 2023
The Finance Bill that followed this year’s Budget is now enacted and sets out the pensions tax changes announced to take effect from April 6, 2023.
The Finance (No.2) Act 2023 contains, in sections 18-23, legislation to implement changes to the pensions tax regime. They are:
The next phase of the Government’s changes is for the LTA itself to be abolished. Details are expected once the relevant clauses in next year’s Finance Bill are published.
Publication
Cross-border acquisitions and investments increasingly trigger foreign direct investment (FDI) screening requirements.
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