The Property Round July 2025

The landscape of real estate investment and management continues to evolve at pace. Political uncertainty, shifting tax regimes, and a more complex regulatory environment are reshaping the way investors, developers, and occupiers make decisions.

This issue tackles several of the critical developments facing the industry, from the rising impact of council tax premiums on second homes and serviced apartments, to the implications of UK pension reforms for real estate portfolios and much more.

As always, we’re delighted to feature contributions from industry leaders. A big thank you to James Foice from the Association of Serviced Apartment Providers (ASAP), John Forbes from John Forbes Consulting, Kem Kemal from Henry Dannell, Naomi Jones from Quastels LLP, as well as our in-house property experts for sharing your insights.

A few of the topics covered in this edition…

1. Council tax premium for second homes: What it means for the serviced apartment sector
2. Annual Tax on Enveloped Dwellings (ATED) – What do you need to consider?
3. UK pension reform and real estate investment
4. Navigating international finance, later life lending, and strategic debt structuring
5. Negotiating Heads of Terms in the current market

Whether you’re deeply invested or exploring your options, this edition delivers useful guidance and the latest information.

If you have insights or expertise to share, we encourage you to contribute to our next edition. Simply reach out to any member of the GE team or contact us at hello@geraldedelman.com.