Wedlake Bell Insights

    • Article
    • Jul 9, 2026

    Quarterly in Advance: Commercial Real Estate – what is on the horizon?

    Contractual controls register – be ready to disclose Part 11 of the Levelling-up and Regeneration Act 2023 sets out the framework for a new regime designed to improve transparency regarding land ownership and control of land. The underlying regulations have

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    • Insights
    • May 27, 2026

    Are you ready for the Building Safety Levy?

    What is it? The Building Safety Levy (England) Regulations 2025 (the “Regulations“), coming into force on 1 October 2026, introduce the Building Safety Levy, which as the name suggests is a tax, specifically on certain new residential buildings. The aim

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    • Article
    • May 19, 2026

    Quarterly in Advance: Commercial Real Estate – What is on the Horizon?

    Ban on upwards-only rent reviews: Act receives Royal Assent, but the commencement date is yet to be confirmed The Government has implemented the surprise ban on upwards-only rent reviews (“UORRs”) in commercial leases that was tucked away in a bill

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    • Insights
    • May 15, 2026

    New transparency requirements for Contractual Control Agreements

    KEY TAKEAWAYS New rules will require disclosure of contractual control agreements over land. A wide range of development-related rights will be caught. Key details must be submitted to the Land Registry within strict deadlines. Information will become publicly accessible, increasing

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    • Insights
    • May 14, 2026

    Upwards-only rent reviews – preparing for a fundamental change

    KEY TAKEAWAYS Legislation banning UORRs is now in place, with commencement expected in 2027 or 2028. The ban will not apply to existing leases, subject to important exceptions. A retrospective element applies to certain tenancy renewal arrangements entered into on

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    • Insights
    • Apr 10, 2026

    Clarified guidance from HMRC on VAT treatment of overage

    Please note that this article only considers VAT issues in relation to overage payments – there are other tax issues which also need to be considered, which are beyond the scope of this article. Key Takeaways For housebuilders, overage can

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    • Insights
    • Jan 20, 2026

    Termination clauses: start as you mean to finish

    What happened? The Seller, Henley Developments, obtained outline planning permission for a residential development site in Ebbsfleet, Kent and exchanged contracts to sell one of the development parcels to Weston Homes for £14,500,000. Weston Homes paid a 5% deposit on

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