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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 | June 2023
Taxpayers now have until April 5, 2025, to fill gaps in their National Insurance contribution (NIC) record from April 2006. The Government has announced an extension of two years to the deadline to fill gaps in NICs which are used to assess the level of state pension payable. The original deadline for top-ups was extended to July 31, 2023, earlier this year.
Taxpayers are urged to contact the DWP to discuss their options before making any top-up payments. The extension should mean that the DWP has time to train further staff to handle telephone enquiries. Buying voluntary NI credits is an effective way of boosting the state pension but it is important first to check suitability for the individual.
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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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