Financial Regulation International
In March 2021, the government launched a consultation in relation to the taxation of securitisation vehicles in the UK. Within
that consultation, a number of issues were raised which indicated that the government was preparing to make some changes to
the securitisation landscape. One of the main concerns of the UK government, especially after Brexit, is to ensure that the
UK remains an attractive location for international investment. Therefore, the government has been focused on revamping areas
of the UK taxation system to try and achieve this aim – the securitisation regime is no different. Historically, countries
such as Luxembourg and Ireland have been more attractive jurisdictions for securitisation transactions to be based on as the
regulations tended to be less complicated than the UK’s.
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