In December 2024, the Government clarified HMRC’s VAT policy on cladding remediation works for residential buildings. Head of Construction, Sarah Rock and Tax Partner, Andrew Loan outline when remediation qualifies for reduced or zero-rated VAT as ‘snagging’ and when the standard 20% rate applies, as well as examining challenges in reclaiming VAT, particularly for older buildings, and the impact of the Government’s Remediation Action Plan on expediting safety improvements.

Enfranchisement reform continues with The UK Government’s white paper proposing a new commonhold model to replace leasehold, aiming to build confidence among developers, consumers, and lenders. Partners Naomi Heathcote and Simon Kerrigan report on the white paper.