Publication
Essential Corporate News – Week ending 23 May 2025
The Companies and Limited Liability Partnerships (Annotation) Regulations 2025 and an accompanying Explanatory Memorandum were published on 14 May 2025.
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.
Recent publications
Blog
Surplus to requirements? Why the Government wants more law on returning surplus
In this our latest blog on Mansion House reforms, we turn from DC to DB, and more specifically to those record surpluses that many schemes are now enjoying.
Publication
UK Pensions Briefing | Pensions Regulator publishes its first Annual Funding Statement under the new funding code
The Regulator’s annual funding statement for private sector DB schemes was published on April 29, 2025. It is the first such statement since the new DB funding regime came into force from September 22, 2024, onwards.
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