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UK Corporate Re-domiciliation regime
Global | Publication | December 2024
On 14 October 2024 an independent expert panel published its report (Report) setting out detailed proposals for a UK corporate re-domiciliation regime. This follows on from an earlier government consultation on the topic.
The Report considers how various components of a new regime could work, including which entities would be eligible to re-domicile, the information and procedural requirements that would apply, and how an entity that has re-domiciled into the UK would be treated for company law and other purposes. In addition to company law, it also discusses changes that may be required for accounting purposes and distributions and to tax legislation, the insolvency regime and creditor protection, as well as additional powers that would be needed for the Registrar of Companies.
Further reading: the full Report can be found here as well as NRF’s review of the Report here.
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