Has the Upper Tribunal exposed a flaw in HMRC’s guidance on landlord incorporation relief?
Recent developments in tax case law have brought renewed scrutiny to HM Revenue & Customs’ (HMRC) guidance on landlord incorporation relief, particularly the interpretation of what constitutes a “business” under section 162 of the Taxation of Chargeable Gains Act 1992. A recent Upper Tribunal ruling, although not directly related to residential property, challenges the longstanding […]
Commonhold explained: What agents should tell buyers and sellers
The UK government is progressing with reforms to modernise commonhold tenure, aiming to establish it as the default ownership model for new flats. This shift responds to longstanding concerns about leasehold arrangements, including management issues and escalating costs, and presents new considerations for landlords, letting agents and property professionals. Understanding the distinctions between commonhold and […]
Buying six properties? The Stamp Duty bill depends on where they are
Landlords and property investors operating across the United Kingdom should be aware that property transaction taxes—commonly referred to as Stamp Duty—are no longer uniform across the country. Since devolution, England, Wales, and Scotland each administer distinct property taxes with differing rules, rates, and reliefs. This divergence can have significant financial implications, especially for those purchasing […]
Landlord penalty quashed after council fails to meet six-month rule
A recent case involving a financial penalty imposed on a landlord by Waltham Forest Council has been overturned due to the council’s failure to issue the penalty notice within the statutory six-month timeframe. This decision highlights the importance of strict adherence to procedural rules in licensing enforcement and serves as a reminder to landlords and […]
Homes with efficient EPC ratings command only a modest price premium
Recent analysis from Nationwide indicates that properties with higher Energy Performance Certificate (EPC) ratings command only a modest premium in the UK housing market. This finding is particularly relevant as the government moves towards stricter energy efficiency requirements for private rented sector (PRS) properties, aiming for all to meet at least EPC C by 2030. […]
England’s housing delivery set to fall sharply
Housing delivery in England is projected to decline significantly over the next few years, with new home completions expected to fall well short of government targets. This trend presents important considerations for UK landlords, letting agents, and property professionals as it may impact rental market supply and demand dynamics. Forecasted Decline in New Home Completions […]
Decision: Livv Housing Group
The Regulator of Social Housing has recently published its latest regulatory judgement on Livv Housing Group, assessing how effectively the organisation meets established regulatory standards. This update, issued on 24 June 2026, provides important insights for landlords, letting agents, and property professionals involved in social housing, highlighting ongoing compliance and performance considerations within the sector. […]
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