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The UK government is considering the introduction of an additional 1% stamp duty land tax (SDLT) surcharge on purchases of residential property in England and Northern Ireland by overseas buyers. 15 Feb 2019
The UK government is planning to introduce a new capital allowance for expenditure incurred on non-residential buildings and structures and to temporarily increase the annual investment allowance to £1 million, the chancellor announced in the budget. 02 Nov 2018
This guide was updated in April 2015
This guide relates to the law in England and Wales and was last updated in November 2013
A break clause is a provision in a lease which enables either the landlord or the tenant, or both, to end the lease early.
Tenants under certain long leases in Scotland automatically became the owners of the property from 28 November 2015. This guide outlines who this affected.
This guide was last updated in August 2012.
From 2015, it will be illegal to use Hydrochlorofluorocarbons ( HCFCs ), including the ozone-depleting refrigerant gas R22, in refrigeration, heat pump and air conditioning (AC) systems. R22 is commonly used in AC systems pre-dating 2004 and so its ban...
ANALYSIS: New rules governing insolvency in the social housing market should not be a barrier to private investment in social housing, but may result in a conflict between competing objectives laid out in the new rules. 25 Jul 2018
Non-UK resident companies carrying on a UK property business will be subject to corporation tax on their income from April 2020 and capital gains derived from UK commercial property will be subject to UK tax from April 2019, draft legislation published last... 10 Jul 2018
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