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Real Insights - Property Update

Issue 67: February 2022

Real Insights - Property Update
Wind turbines in field under blue sky

The Environment Act 2021 – the UK’s post-Brexit environmental protection framework

The Environment Act sets out the UK's post-Brexit environmental protection framework against the backdrop of the closing of COP26 and an increasing focus on the role that the planning system can play in tackling the climate crisis. The Act can broadly be divided into two 'thematic halves'. Our article explores one aspect of each.


SDLT: HMRC consultation on Multiple Dwellings Relief and mixed use properties

With the top rate of SDLT payable on residential property purchases remaining significantly above the top rate of SDLT on non-residential and mixed-use property, taxpayers will often consider the availability of Multiple Dwellings Relief, or whether a property is 'mixed-use' rather than wholly residential. HMRC are now looking to tighten up the rules, and recently published a consultation paper on SDLT.


Property Litigation Watch podcast Decoding the Government's ground rent reforms

Attempts to amend the Leasehold Reform (Ground Rent) Bill to have retrospective effect were defeated in the House of Commons on 24 January 2022. The Bill has therefore passed its 3rd and final Reading in the House of Commons and looks set to receive Royal Assent soon. Once the Act comes into force, ground rents in new residential leases will be restricted to a peppercorn. Our recent podcast with Partner Laura Odlind and the eminent Philip Rainey QC provides more information.

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