All Insights

Real estate

VAT reverse charge on building and construction services looms in March

Despite lobbying for a further delay in their introduction, construction businesses should prepare for the new rules

Decarbonisation

Countdown to COP26 | Nature-based solutions and land use

Interest in nature-based solutions has been hotting up since the UK identified it as a campaign issue in the run

Financial Services

Spring Budget 2021 | What tax measures can we expect to see?

An extension of tax support measures for business is possible but it is questionable whether now is the right time

Tax

VAT on early termination fees and compensation applied to real estate transactions, HMRC updates

Change regarding VAT will no longer be retrospective and will apply from a 'future' date, although uncertainty remains

Real estate

Lockdown 3.0: Construction continues but challenges remain

In this insight, we briefly discuss the latest government restrictions and what it means for the construction industry. This article

The Built Environment

Legislative reform given go ahead for residential leasehold ownership

Parliament will bring in the first part of a two-stage programme including a new right for leaseholders to extend leases

Brexit

Brexit Business Brief | Getting to grips with the Trade and Cooperation Agreement

Our regular newsletter looking at Brexit developments in a legal and business context

IT and data

UK and EU data protection post-Brexit: a brief guide

At 23:00 on 31 December 2020, the Brexit transition period came to end and a new UK data protection regime

The Built Environment

National security bill set to ring changes for real estate M&A

Investors in real estate will need to assess whether new interventions powers apply to their deals

The Built Environment

Build-to-rent investors set to benefit from tax change on mixed use properties

A recent change in HMRC guidance indicates that the SDLT 3% surcharge should not apply to a multiple dwellings relief