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.