Insights

As we look ahead to 2026, the property industry in England and Wales is set to face a range of legislative and regulatory changes. These reforms will have a significant impact on both the residential and commercial property sectors. Below, we outline some of the most important changes expected to influence the market in the coming year.

Revised legislation reallocates PAYE risk within labour supply chains and expands anti-avoidance provisions. 

The UK anti-corruption strategy 2025 confirms that reform of employment whistleblowing protections is under active consideration.

After months of intense debate and amendments, Labour's Employment Rights Bill has become law. This marks the most significant change in employment rights in a generation, promising sweeping reforms to strengthen workers' protections across the UK.

Stamp Duty Land Tax (SDLT) can be payable on a "disposal of land" in England for example on a new lease, a lease renewal or on a property transfer.

We review some of the circumstances where SDLT may be payable or a return may need to be filed HMRC. 

This article was written by Adrian Cousens, Azets Healthcare Partner specialising in Primary Care.