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Revenue Scotland has refreshed its guidance on how Land and Buildings Transaction Tax (LBTT) apply to leases. The update does not introduce new tax rules but provides a useful reminder that further returns may be required when a lease is reviewed, varied, assigned or ended. By treating LBTT as an ongoing responsibility, rather than a one-off task at the start of a lease, a lease begins, property professionals can support compliance by building tax prompts into their lease processes.

Commercial property agents handling telecommunications sites in England and Wales should note a change to where disputes under the Landlord and Tenant Act 1954 are decided. From 30 July 2026, certain disputes fall within the jurisdiction of the First-tier Tribunal and Upper Tribunal, rather than the courts.

The UK Government is seeking evidence on whether a small group of residential leases, known as quid pro quo, should be exempt from its proposed annual ground rent cap. The Draft Commonhold and Leasehold Reform Bill, which is due to be introduced to Parliament in autumn 2026, will cap ground rents on most existing residential long leases at £250, before reducing them to a peppercorn—effectively zero—after 40 years. However, the Ministry of Housing, Communities and Local Government (MHCLG) is considering different treatment for specific cases.