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Latest Property News

Property weekly highlights—16 October 2025

This week's edition of Property weekly highlights includes: the Law Society issuing a new TA6 property information form, the latest HM Land Registry updates, the BPF’s response to the consultation on strengthening leaseholder protections and cases on a mortgagee’s relief from forfeiture, defective new-builds, tax reliefs on an option to purchase a residential property and electrical condition reports under the Renting Homes (Wales) Act 2016.

Non-domestic rates avoidance, liquidation schemes and a moral conundrum (Wigan Council v Property Alliance Group Ltd; Trafford Council v Property Alliance Group Ltd)

Local Government analysis: This is a decision of the Business and Property Courts declaring ineffective two liquidation schemes (‘the Schemes’) deployed by the property investment and development company Property Alliance Group (‘PAG’) and designed to avoid PAG paying non-domestic rates. The case is another in a long line of authorities concerning NDR avoidance schemes and considers the application of the Supreme Court decision of Rossendale Borough Council v Hurstwood Properties (A) Ltd [2021] UKSC 16; [2022] AC 690. Written by Stephanie Smith, barrister at 4-5 Gray’s Inn Square.

'Simple' flood defence measures could save UK £740m a year

Law360, London: Simple and affordable flood resilience measures could save the UK up to £740m a year, Britain's government state-backed flood reinsurance programme said on 13 October 2025, calling on insurers and policymakers to work towards better home protection.

Upper Tribunal decides that option arrangement qualified for ATED relief but not relief from SDLT higher rate for companies (Investment and Securities Trust Ltd v HMRC)

Tax analysis: In Investment and Securities Trust Ltd v HMRC, the Upper Tribunal (UT) decided that the taxpayer company’s purchase of an option to buy a residential property did not qualify for property development relief from the higher rate of stamp duty land tax (SDLT) for high-value residential property transactions by companies. However, the company’s holding of the option qualified for the equivalent relief from the annual tax on enveloped dwellings (ATED).

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