Foreign businesses continue to invest heavily in the UK.
They have a great opportunity to invest in 2026, but they must navigate and adapt to legal and regulatory changes successfully.
Corporate priorities include getting it right on governance (including transparency) and tax position, keeping statutory registers & filings current, preparing for more stringent identity checks and filing compliance with the Economic Crime and Corporate Transparency Act (to be introduced later in 2023).
Regulators are continuing with a generally liberal policy approach, though key regulatory policies associated with firms must be considered at a sector‐specific level, UK‐specific data flow must be tracked and the broad scope of the National Security and Investment (FDI) regime must be integrated.
Similarly, due diligence will be critical in commercial real estate, as prospective buyers will have a "buyer beware" approach to potential liabilities involved in long-term leases that can be created by maintenance obligations and for which the permit approval timelines for zoning or telecommunications applications may take the longest 18 months.
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