The Property Round July 2026

This edition of The Property Round comes at a time when the market appears relatively stable, but beneath the surface there is still plenty for property owners, investors and developers to think about.

Across the UK, residential and commercial markets are showing signs of greater stability than we’ve seen in recent years. House prices have largely levelled off, rental growth is beginning to moderate, and in the commercial sector there remains a clear focus on high-quality, well-located assets. At the same time, investors are becoming increasingly selective, with many taking a longer-term view before committing capital.

Alongside market conditions, the regulatory and tax environment continues to evolve. Whether it’s HMRC’s focus on property structures, changes to reliefs, or the ongoing complexity surrounding areas such as ATED and VAT, navigating property ownership is rarely straightforward.

In this issue, we’ve brought together insights from across the firm and our wider network. A special thank you to Laura Wylie, Associate Director, Old Mill, and Kem Kemal, CEO and Co-Founder, Henry Dannell for your contributions.

If any of the themes covered in this edition resonate with you and you’d like to speak further, please contact one of our in-house real estate experts.

A few of the topics covered in this edition…

1. What HMRC’s latest crackdown means for buy-to-let investors
2. The modern debt adviser – Structuring lending around wealth, liquidity and long-term strategy
3. Annual Tax on Enveloped Dwellings (ATED): What do you need to consider
4. Options to tax – Pitfalls to watch out for

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.