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Legislation and market updates

129 articles from our capital allowance specialists: Budget measures, court decisions, sector guides and the property market.

Autumn Budget 2026: our briefing is liveWhat the Budget means for capital allowances: the 50% first-year allowance, the cut to 12% writing down allowances, predevelopment costs and Land Remediation Relief. Read the briefing.

Q2 2026 Commercial Real Estate Investment

Property News · 11 Aug 2026

Q2 2026 Commercial Real Estate Investment

UK commercial real estate attracted £10.2bn of investment in the second quarter of 2026, 20% below Q1. Across the rolling twelve months, £66.7bn transacted — 18%…

Budget 2025: Capital Allowance Changes

Legislation · 27 Nov 2025

Budget 2025: Capital Allowance Changes

Budget 2025 arrived without a headline rate cut or sweeping reforms, but for those paying close attention, the tax landscape is changing in subtle, but significant…

Make the Most of Your Furnished Holiday Let

Holiday Lets · 16 Jan 2025

Make the Most of Your Furnished Holiday Let

If you own a Furnished Holiday Let it is imperative that you contact HMA Tax prior to March 31st 2025 as you could be miss out on thousands of pounds of unclaimed tax…

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