The publication of the 'Pandora Papers' has led to an increased focus on the transparency of the ownership of land in the UK and calls for new legislation to be brought before Parliament without further delay.

There is currently no requirement for beneficial owners of UK land to be publicly registered.  The draft Registration of Overseas Entities Bill would introduce a new public register of beneficial owners of non-UK entities owning UK land, similar to the PSC regime that applies to UK companies.

What are the current registration requirements for land?

Since 1862 the Land Registry has m...