Increases to ATED Charges Announced for 2026–27

The Annual Tax on Enveloped Dwellings (‘ATED’) is a yearly tax mainly payable by non-natural persons (i.e. companies) that own UK residential property valued at over £500,000.

The government has issued the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2026 (SI 2026/156), which updates the annual ATED charges for periods beginning on or after 1 April 2026. The Order came into force on 24 February 2026 and fulfils the statutory requirement in s.101(5) Finance Act 2013 to uprate the annual charges in line with inflation.

The Autumn Budget 2025 – What It Means for Property Owners, Landlords and Tenants

The Autumn Budget 2025, announced today by Chancellor Rachel Reeves, has finally clarified several rumoured tax changes to the property market – namely, to council tax, income tax and stamp duty land tax (SDLT). Key changes and potential knock-on effects are outlined below.

Right to Manage – is a breach of the statutory framework fatal?

The right to manage is simple in concept but unfortunately complex in its application as there are a lot of procedural hurdles that participating flat owners can fall at and this can lead to litigation as of course their landlord needs to be sure whether management will validly vest.  Consequently there are a huge number of cases taken by landlords challenging the validity of claims which some might find surprising.