Real Insights - Property Update

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.

In the pipeline: First Supreme Court decisions on the new Electronic Communications Code expected soon

The new Electronic Communication Code gives operators of telecommunications equipment rights to install or keep apparatus on land even if their contractual rights have been terminated. Since the Code's introduction there has been much litigation aimed at clarifying it. Two of these cases are due to be considered by the Supreme Court.