Monthly highlights (archived)

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Latest Property News

Spending Review 2025—key Planning announcements

In the Spending Review (SR) 2025, presented on 11 June 2025, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, announced several measures impacting the planning sector. Key announcements relate to investment in housing, regional growth and devolution, transport, and AI.

Capital allowances: areas of uncertainty – update for stakeholders

HMRC has provided an update to the CIOT on the guidance relating to capital allowances and the areas of uncertainty identified by stakeholders. The update outlines the revisions made to the existing guidance and the areas that remain under review.

The Building Safety Levy (Scotland) Bill—a quick guide

Construction analysis: The Scottish Government introduced the Building Safety Levy (Scotland) Bill into the Scottish Parliament on 5 June 2025. The bill seeks to introduce a new tax: the Scottish Building Safety Levy (SBSL). The levy will be charged on the construction or conversion of residential property developments, and used to fund building safety expenditure by the Scottish Government. In this article, we give an overview of the background to the bill and its key provisions.

Law Society publishes technical note on physical climate risks

The Law Society has published a technical note on physical climate risks, providing additional guidance for solicitors and their clients on how these risks may impact UK properties. The note covers risks such as coastal erosion, ground stability, heat stress and heat exposure, and wildfires, among other aspects. It supplements the Law Society’s climate change and property practice note, published on 12 May 2025.

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Late payment penalties—inheritance tax

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Strike out—making an application to strike out a statement of case

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Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application

Contributory negligence in personal injury claims

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an