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Global rules on foreign direct investment (FDI)
Cross-border acquisitions and investments increasingly trigger foreign direct investment (FDI) screening requirements.
United Kingdom | Publication | March 2022
With the Finance Act 2022 receiving Royal Asset on February 24, 2022, the rise in normal minimum pension age to 57 from April 2028 is now in force.
The normal minimum pension age (or NMPA) is the earliest age from which a member can usually take their pension benefits without tax penalty. It is currently age 55 for most members.
Trustees should give careful thought to when they need to communicate this change to members, both as a matter of good practice (to allow members plenty of time to plan for the change) and from the point of view of their formal obligations to disclose information to members.
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Cross-border acquisitions and investments increasingly trigger foreign direct investment (FDI) screening requirements.
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Artificial intelligence (AI) raises many intellectual property (IP) issues.
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