New Zealand: The Finance and Expenditure Committee has reported back on the proposed Revenue Account Method, a targeted amendment to New Zealand’s Foreign Investment Fund rules. The Committee has largely endorsed the original policy design, signalling a cautious and incremental approach to reform, with limited changes to the broader regime.

United Kingdom: The English Devolution and Community Empowerment Bill proposes amendments to the Landlord and Tenant Act 1954 to prohibit upwards-only rent review provisions in commercial leases in England and Wales. With the Bill having reached Report stage and further movement expected in the coming weeks, the proposed reforms now warrant closer attention.

New Zealand: New Zealand continues to position itself as an attractive destination for global capital and talent, with immigration policy increasingly focused on attracting high-value investment and internationally connected individuals. The Active Investor Plus visa forms part of this strategy, providing a pathway for high-net-worth individuals to obtain residency in New Zealand through investment, while also creating long-term personal, business and investment connections in the country. This guide outlines the key features of the Active Investor Plus visa and summarises the New Zealand tax considerations relevant to investor migrants, including tax residency, transitional tax residence rules, trusts and the taxation of foreign investments.