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R (Greyhound Board of Great Britain Ltd) v Welsh Ministers [2026] EWHC 670 (Admin) What are the practical implications of this case? The ruling reinforces the constitutional divide between the courts and the legislature. It explains that the scheme and framework of the Government of Wales Act 2006 (GWA 2006) embody that separation of powers, and that any judicial attempt to recognise and enforce a common law obligation on Welsh Ministers to consult prior to introducing legislation in the Senedd would trespass upon that boundary. This is not a departure from established principle; case law has already upheld comparable rules for lawmakers in Scotland and at Westminster. However, this is the first express confirmation of the position for Welsh lawmakers, and the first time this dimension of the GWA 2006 has been analysed in such depth. The court examined earlier
The solution arrived through the United Nations Compensation Commission (UNCC), a quasi‑judicial body handling mass claims, created under UN Security Council Resolution 687. By addressing environmental harm—most notably via its ‘F4’ claim class—the UNCC set a seminal benchmark shaping how international law and contemporary arbitral panels allocate financial responsibility for wartime ecological devastation. With present-day wars in areas such as Eastern Europe and the Middle East bringing dam breaches, strikes on chemical facilities, and the burning of farmland, the UNCC’s legacy endures as an essential reference point for states, global investors, and companies engaged in post‑conflict arbitration. The F4 claims: Quantifying the unquantifiable Prior to the 1990s, mechanisms in international law for war reparations overwhelmingly favoured property loss, foregone earnings, and bodily injury. The natural world was commonly treated as a mute, non-compensable victim of armed hostilities...
Understanding the farming business as a business Many farms still use long-standing structures that arose by habit, not strategy. Sole traders, informal partnerships and outdated partnership deeds are common. While once effective, such setups can cause major issues around succession, tax planning and involving the next generation. A corporate team can take a fresh, business-led view of the farm, asking: Who owns the land and other critical assets? Who manages daily operations? Who carries the risk and who enjoys the return? What is the enduring plan for succession? From this review, the team can confirm whether the current setup is fit for purpose or if an alternative — for example an updated partnership agreement, a company, a limited liability partnership, or a blended model — would better meet the family’s aims. Tax efficiency through joined-up advice Tax sits at the centre of most
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Places for People Homes Ltd v HMRC [2025] UKFTT 1417 ( TC) The appeal centred on the VAT treatment of supplies delivered by a number of maintenance trust companies ( MTCs) in relation to 25 blocks of flats (the ‘properties’). It was common ground that the MTCs bore obligations to maintain the structure and common parts of the properties, and that they made supplies in carrying out those obligations (the ‘maintenance services’). The lessees of the flats within the properties made periodic payments to the MTCs to cover the cost of maintenance services. Each MTC retained a fee for its role, paying the balance into a trust, which it then managed in its capacity as trustee. The costs that each MTC incurred in maintaining the properties were drawn from the trust fund, and included fees charged by the management company, the direct salary costs of staff...
Executor of Goudman- Peachey v HMRC [2025] UKFTT 1402 ( TC) The taxpayer and her late husband acquired a rural estate for around £8 million. Although the holding comprised nine distinct Land Registry titles, the acquisition proceeded as a single deal. The estate included a principal house, two ancillary dwellings, a swimming pool and equestrian amenities, plus 150 acres used in part for deer and other animal grazing. The vendors had operated the property as an equestrian facility, for sheep grazing and as a commercial deer park, with a portion of land let to a farmer for maize cultivation. Two days before the transaction, the taxpayer entered into an agreement to buy the 130 deer on the estate and for the existing manager to continue......
In this issue: Key developments and horizon scanning Transferring property Property insolvency Property management Residential property Property development Property in Wales Property taxes Property in Scotland Additional property updates this week Daily and weekly news alerts New and updated content Trackers New Q& A Key developments and horizon scanning Budget 2025—key property announcements In her Budget 2025 statement, the Chancellor of the Exchequer, Rachel Reeves, set out an annual ‘ High Value Council Tax Surcharge’ ( HVCTS) for owners of residential homes in England valued above £2m. The levy will be £2,500 a year, increasing to £7,500 for properties exceeding £5m, commencing in 2028–29. Local authorities will handle collection alongside council tax on behalf of central government, with proceeds channelled to support funding for local government services; further detail will follow at the next...
In this issue: Key developments and horizon scanning Transferring property Residential property Property management Property development Easements, rights and covenants Environment, energy and buildings Statutory compliance Property in Scotland Additional property updates this week Daily and weekly news alerts New and updated content Trackers New Q& A Key developments and horizon scanning Challenge to Leasehold and Freehold Reform Act 2024 fails In R ( ARC Time Freehold Income Authorised Fund and others) v Secretary of State for Housing, Communities and Local Government ( The Speaker of The House of Commons) [2025] EWHC 2751 ( Admin), the High Court held that three key leasehold reforms in the Leasehold and Freehold Reform Act 2024 ( LFRA 2024) are consistent with property rights under Article 1 of the First Protocol ( A1P1). The measures introduce a cap on ground rent for enfranchisement valuation, remove marriage value from enfranchisement premiums, and bar landlords from recovering non-litigation costs in...
What was the background? Six prominent landlords — ARC, Cadogan & Grosvenor, Abacus, Wallace, John Lyon’s Charity and Portal Trust — commenced judicial review proceedings, alleging that three elements of the LFRA 2024 infringe A1P1 of the European Convention on Human Rights. The dispute focused on leasehold enfranchisement: the statutory mechanism by which long leaseholders may purchase the freehold or extend their lease, devised to remedy the ‘wasting asset problem’, whereby leaseholds lose value as the term shortens despite tenants having paid sizeable premiums and ongoing maintenance charges. The impugned provisions were: a ceiling on ground rent set at 0.1% of the freehold vacant possession value for the purposes of enfranchisement calculations; the elimination of marriage value from enfranchisement premiums by proceeding on the basis that the tenant is not seeking to acquire the freehold; and the removal of tenants’...
Bradley and another v Abacus Land 4 Ltd [2025] EWCA Civ 1308 What was the background? The dispute concerned residential leaseholders who objected to the landlord continuing to levy the entirety of the gym expenses after 2013. In that year, the landlord granted a third party a 999-year lease of the gym, although the leaseholders kept rights to use the facility. After the 2020 lockdown, their ability to access the gym was heavily curtailed, yet they were still required to meet significant refurbishment liabilities of more than £218,000. Under the flat leases, the landlord was obliged to act reasonably when identifying items to be recovered as residential service charges......
Maile and another v Maile and others [2025] EWHC 2494 ( Ch) What are the practical implications of this case? Beyond the judge’s observations on assurances, which he said must amount to clear, binding promises proved by cogent evidence rather than statements liable to differing readings or merely reflecting the testator’s then intentions for the estate, he also found the claimants’ alleged period of reliance to be very brief, and their cross-examination did not demonstrate reliance at all. When, in 2016, they learnt the deceased had altered her Will so the Farm would no longer pass to them, their conduct was unchanged. They continued to farm in partnership with the deceased and went on withdrawing substantial cash from the partnership by way of drawings. The decision is a sharp reminder that, when advising on proprietary estoppel, practitioners should ask whether the person would, in truth, have...
In this issue: Key developments and horizon scanning Transferring property Property management Residential property Property development Property taxes Property in Scotland Lex Talk®Property: a Lexis®Nexis community Additional property updates this week Daily and weekly news alerts Trackers New Q& A Key developments and horizon scanning Renters’ Rights Act 2025 As previously reported, the Renters’ Rights Act 2025 ( RRA 2025) secured Royal Assent on 27 October. A small number of procedural measures took effect on 27 October 2025, while the remainder will commence by regulations on dates yet to be appointed. See: LNB News 04/11/2025 7. The Law Society has welcomed the RRA 2025, but emphasises that its success depends on government investment in the courts so they can manage the anticipated increase in contested hearings. See: LNB News 29/10/2025 34. Source: Renters’ Rights Act levels the playing field for tenants and...
Background Ms Rayner bought a flat in Hove in May 2025 for £800,000. Relying on main residence rules, she paid about £30,000 in stamp duty, treating the Hove property as her sole home. Her Manchester house had been transferred into a trust naming her disabled son as beneficiary. She had been told to take her name off the Manchester title, which she did, and she confirmed that address remained the family home. Despite this, she paid only the standard stamp duty rate and not the additional rate for second properties, which could have reached £70,000. Guidance from a conveyancer and a trusts solicitor indicated the ordinary rate applied rather than the surcharge for further dwellings. She was incorrectly advised that she no longer counted as owning the Manchester property and so could regard the Hove flat as her only residence. That guidance carried a caveat...
In this issue: Key developments and horizon scanning Property development Environment, energy and buildings Transferring property Commercial real estate finance Residential property Property in Wales Property in Scotland Additional property updates this week Daily and weekly news alerts New and updated content Trackers New Q& A Key developments and horizon scanning Renters' Rights Bill receives Royal Assent The Renters’ Rights Bill secured Royal Assent on 27 October 2025, entering the statute book as the Renters’ Rights Act 2025 ( RRA 2025). Among wider reforms, RRA 2025 removes Section 21 ‘no fault’ evictions and replaces existing arrangements with a streamlined tenancy framework under which every assured tenancy is periodic. Other headline elements include creating a Private Rented Sector Ombudsman with binding powers to resolve disputes, together with a...
In this issue: Property development Residential property Transferring property Easements, rights and covenants Environment, energy and buildings Property in Scotland Additional property updates this week Daily and weekly news alerts New and updated content Trackers Property development National planning policy cannot override rights conferred by outline planning permission In C G Fry & Son Ltd v Secretary of State for Housing, Communities and Local Government [2025] UKSC 35, the Supreme Court delivered a unanimous result that both dismissed and allowed the appeal in part. It decided that: (i) regulation 63 of the Conservation of Habitats and Species Regulations 2017 (the Habitats Regulations), SI 2017/1012 reaches later phases of the planning process, including the discharge of conditions; however, (ii) national planning policy cannot cut across rights already granted by an outline planning permission. Commentary on the...
Supreme Court holds national planning policy cannot override rights conferred by outline planning permission ( C G Fry & Son Ltd v Secretary of State for Housing, Communities and Local Government) C G Fry & Son Ltd v Secretary of State for Housing, Communities and Local Government [2025] UKSC 35 Background The appellant, C G Fry & Son Ltd, is a property developer. In December 2015, Somerset West and Taunton Council granted outline planning permission for a major residential scheme at Jurston Farm, near Wellington, within the River Tone catchment. The River Tone ultimately drains into the Somerset Levels, parts of which are designated as a Ramsar site. Although Ramsar sites do not fall under the Habitats Regulations, which give domestic effect to Directive 92/43/ EEC on the Conservation of Natural Habitats and of Wild Fauna and Flora (the EU Habitats Directive), national planning policy...
Wigan Council v Property Alliance Group Ltd; Trafford Council v Property Alliance Group Ltd [2025] EWHC 2336 ( Ch) What are the practical implications of this case? This judgment offers an application of Rossendale [2021] UKSC 16, [2022] AC 690 on facts that were not assumed. It examines and applies the Rossendale test of the ‘real or practical ability to exercise a legal right to possession’, and determines that two variants of NDR liability avoidance schemes failed to achieve their stated aim. The consequence was that PAG remained liable to the billing authorities for the non-domestic rates they sought to recover. As such, the decision provides an illustration of the correct method for assessing the validity of schemes of this nature, and practitioners advising property investors or development companies should be alert to the difficulties presented. What was the...
Investment and Securities Trust Ltd v HMRC [2025] UKUT 331 ( TCC) In broad terms, the higher SDLT rate is engaged when a company buys a high‑value interest in residential property. That charge is switched off if the company acquires the interest solely for the purposes of its property development trade. Likewise, relief from ATED—the annual levy on companies that own high‑value dwellings—can be claimed for each day the company holds the interest exclusively for its property development trade. A helpful contrast emerges: SDLT is a one‑off impost, and entitlement to relief turns on the reason for the acquisition; ATED recurs annually, and relief depends on the purpose for which the property is held. As will become apparent, these distinctions mattered in this case. The taxpayer company had two directors and shareholders: an individual, L, and her son, M. L owned a house in St...
Flood Re Flood Re, a state-supported reinsurance programme enabling insurers to provide reasonably priced household cover to customers in locations at high flood risk, pressed Whitehall and the wider insurance market to make property flood resilience commonplace across the UK. The scheme said straightforward steps, including fitting flood doors and elevating electrical systems, could significantly cut yearly flood losses by as much as £740m. Water-resistant finishes and detachable kitchens may further bolster protection for homes at risk. Focusing on the most frequently struck properties could still produce £238m in annual savings, the organisation noted in its call. Kelly Ostler- Coyle, director of corporate affairs at Flood Re......
On Tower UK Ltd v British Telecommunications Plc [2025] EWCA Civ 844 What are the practical implications of this case? Landlords and site providers will need to ensure that an agreement’s term has been, or will be, brought to an end in accordance with its contractual terms before serving paragraph 31 notices under the Electronic Communications Code, in Schedule 3A to the Communications Act 2003 ( CA 2003) ( Code), where those notices are intended to take effect after the contractual term has ended. The decision leaves open whether a landlord or site provider must wait for a break notice to expire, and demonstrate satisfaction of any break pre-conditions, before a paragraph 31 notice can then be issued; or whether it is adequate simply to serve the break notice and then—perhaps the following day—a paragraph 31 notice (or even to place both...
Beacon Cymru Group Ltd (formerly Coastal Housing Group Ltd) and another company v Mitchell and another; Bron Afon Community Housing Ltd v Wadley ( The Welsh Ministers, intervening) [2025] EWHC 2477 ( Ch) What are the practical implications of this case? The ruling covers both converted and new contracts and applies to every type of landlord in Wales. Advisers must take both decisions into account when representing a client concerned about a failure to provide an electrical condition report ( ECR) to either a new or converted contract-holder. Particular care will be required in rent arrears matters or housing conditions claims. The decision does not lessen the importance of complying with the sometimes complex statutory and regulatory requirements of the Renting Homes ( Wales) Act 2016 ( RH( W) A 2016) and its suite of supporting regulations. Nevertheless, read together the judgments suggest, in very broad...
In this issue: Transferring property Residential property Property in Wales Statutory compliance Environment, energy and buildings Easements, rights and covenants Property taxes Property in Scotland Additional property updates this week Daily and weekly news alerts New and updated content Trackers Transferring property Failure of proprietary estoppel claim—statements too vague In Maile v Maile [2025] EWHC 2494 ( Ch), the High Court rejected two grandsons’ proprietary estoppel case against their late grandmother’s estate. The court held that testamentary assurances must be specific, unequivocal and carry an air of finality, not merely reflect present intention, and that claimants must show they would have behaved differently absent the alleged promises. The grandsons contended they were to receive a 170‑acre farm valued at £1.73m, relying on repeated remarks from childhood that “one day this will all be yours”....
In this issue: Transferring property Residential tenancies Investigating title Commercial real estate finance Property development Environment, energy and buildings Property in Wales Lex Talk®Property: a Lexis®Nexis community Additional property updates this week Daily and weekly news alerts Trackers New Q& A Transferring property ‘ Declaration of trust’ signed by agent did not defeat claim for transaction at undervalue In National Iranian Oil Company v Crescent Gas Corp Ltd [2025] EWCA Civ 1211, the Court of Appeal, Civil Division, dismissed an appeal, ruling that sub-section 53(1)(b) of the Law of Property Act 1925, requires written proof of a declaration of trust relating to land to be signed personally by the individual with authority to declare it, not by an agent, and that, absent such compliant proof, the trust cannot be relied upon to effectively resist insolvency ‘transaction at an undervalue’ claims under section 423 of the Insolvency Act 1986. The dispute arose from CGC’s assertion that National Iranian Oil...
In this issue Key developments and horizon scanning Transferring property Leasing property Property taxes Property in Scotland Additional property updates this week Daily and weekly news alerts Trackers Key developments and horizon scanning BPF flags commercial risks from proposed ban on upward-only rent reviews Ion Fletcher, policy director at the British Property Federation, has raised alarms about the English Devolution and Community Empowerment Bill’s move to outlaw upward-only rent reviews in commercial leases. Although he recognises the Bill’s wider goal of handing powers to regional authorities and improving local development outcomes, he cautions that inserting this prohibition at short notice—without consultation—could dent investor confidence. See: LNB News 23/09/2025 34. Source: BPF - BPF Spotlight Series: English Devolution and Community Empowerment Bill. Government unveils ' Pride in Place' programme to bolster communities The Ministry of Housing, Communities and Local...
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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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