The Renters’ Rights Act 2025 (RRA 2025) shakes up the traditional structure of residential tenancies – fixed-term assured shorthold tenancies will be abolished and home rentals must instead take place as assured periodic tenancies (APTs) from 1 May 2026.

One elusive but significant consequence of this arises from the interaction between the new tenancy model and the existing Stamp Duty Land Tax (SDLT) regime.

However, what looks like just a shift in tenancy structure could, in practice, pull thousands of renters into scope of SDLT reporting and payment obligations for the first time.

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 Government has now opened a consultation in this regard titled “Moving to commonhold: banning leasehold for new flats”.

The consultation forms part of the next phase of leasehold reform and sits alongside the ongoing implementation of the Leasehold and Freehold Reform Act 2024 (‘The 2024 Act’) and the recently published draft Commonhold and Leasehold Reform Bill (‘The Bill’).

This seeks opinions from leaseholders, landlords and managing agents about how the Bill’s proposed ban on new residential leaseholds should be implemented in practice.

The government announced the introduction of the draft Commonhold and Leasehold Reform Bill in January 2026. This Bill proposes several reforms to the current flat ownership system, including:

· A ban on new flats being sold as leaseholds – they would need to be sold as commonhold properties, which the Government is pushing to become the default form of flat ownership; and

· A cap on ground rents at no more than £250 pa, which will be reduced to a peppercorn after a 40-year transitional period has passed.

The Housing, Communities and Local Government (‘HCLG’) Committee has now launched a short public inquiry into the Government’s draft Commonhold and Leasehold Reform Bill (‘the Bill’), which was published for pre-legislative scrutiny on 27 January 2026.

In January 2026 the Government published the Draft Commonhold and Leasehold Reform Bill, confirming its intention to cap ground rents in existing residential leases at £250 per annum, with a longer-term objective of reducing those rents to a peppercorn. Another proposal by the Bill is to ban the creation of new leaseholds and instead to make commonhold the default mode of flat ownership.

The Bill has been published in draft form only and is subject to pre-legislative scrutiny, consultation and amendment. It is important for leaseholders, landlords and managing agents to understand the effects of the proposals and the likely timescale for their implementation.

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.

The Ministry of Housing, Communities and Local Government (MHCLG) has now published its much-anticipated roadmap for implementation of the Renters’ Rights Act 2025 (‘The Act’), confirming how – and when – the biggest reform of residential tenancy law in a generation will take effect.

The changes – such as the abolition of section 21 no-fault evictions and assured shorthold tenancies (ASTs) – will be introduced in phases starting in May next year, with significant practical consequences for residential landlords and tenants, managing agents, and investors alike. This article outlines the key changes and implementation dates below.

Flat leases often contain defects which one party or the other would like to see changed. This can be a particular problem on resale as lenders continue to tighten their requirements over time.

Such a change would usually be documented by varying the lease via a Deed known as a “Variation”.

Recent case law developments have made lease variations easier in certain circumstances and serve as a useful reminder of the available routes for seeking a variation.

The High Court has now issued its much-anticipated judgment in Arc Time Freehold Income Authorised Fund and others -v- Secretary of State for Housing, Communities and Local Government [2025] EWHC 2751 (Admin), firmly rejecting the judicial review brought by several of London’s largest landed estates.

Earlier this week, the long‐awaited Renters’ Rights Bill cleared the ‘ping-pong’ stage between the Commons and Lords to receive Royal Assent and become law. For tenants, landlords and property professionals alike, this marks a major overhaul for the residential rental market.