Property Investment and Development

The Renters’ Rights Act 2025, effective from 1 May 2026, introduces significant reforms to the private rented sector, including periodic tenancies, the end of Assured Shorthold Tenancies, and strengthened tenant rights.

Landlords must now provide all named tenants with the official Information Sheet by 31 May 2026. This is a mandatory requirement, and failure to comply may result in penalties. Landlords should also retain evidence of delivery to demonstrate compliance.

At a glance The Annual Tax on Enveloped Dwellings (ATED) is an annual charge on UK residential properties which are valued at £500,000 or more and held by a company, a partnership with a corporate partner (also known as mixed partnerships), or Limited Liability Partnerships.   The rules do not apply to the total value of properties held but apply to each individual property a ...

HMRC targets buy to let landlords claiming higher levels of repair and maintenance expenditure Landlords across the UK have started to receive letters from HMRC as part of their ‘One-to-Many’ campaign. This letter focuses on the repair and maintenance costs claimed within the taxpayers 2021/22 tax return. Since December 2023, HMRC has been reaching out to landlords who comple ...