Under a Week to Go to Making Tax Digital
With just a few days left until implementation, a significant shift in the UK tax landscape is about to take effect. From 6th April 2026, approximately 125,000 landlords and sole traders within the property sector will be required to comply with the first phase of Making Tax Digital (MTD) for Income Tax—the most significant change to the Self Assessment system since its introduction in 1997.
For many this represents not only a procedural adjustment, but a change in how income and expenses are recorded, reported, and reviewed throughout the tax year.
To Spam or Not to Spam- Statutory Notices and Service by Email
A recent decision regarding taxi licensing has caught my eye, courtesy of a report by the excellent barristers at Francis Taylor Building who acted on the case. Given that I mostly write about property and housing matters you might wonder why I have suddenly developed an interest in taxi licensing. Sadly, I haven’t! But this decision has important implications across a range of local authority enforcement matters.
In this case Maidstone Council sought to revoke a taxi driver’s licence. They emailed him a notice to that effect rather than posting it. The notice went into the spam folder for the taxi driver’s email and so he did not get it for some time. As a result he missed the strict 21 day time limit for appealing such a revocation to the Magistrates. It was argued before the Magistrates and then before the High Court that the time limit had not stared to run until the email was actually seen by the taxi driver because it had not been properly served.
Renters’ Rights Act News:- Assured Tenancy Forms published for Privately Rented Properties.
From 1 May 2026, the Renters’ Right Act 2026 will abolish assured shorthold tenancies and section 21 (Form 6A) in the private rented sector in England.. The government has published a set of new forms for tenancy processes to be used from the 1st May 2026 onwards.
The forms have been watermarked to ensure that they cannot be used prior to the 1st May 2026 and the versions that can be used will be published on assured tenancy forms webpage.
Form 1A
Form 1A: Notice proposing different terms for an assured tenancy arising by way of succession under the Rent Act 1977 or the Rent (Agriculture) Act 1976 in the private rented sector
On and after 1 May 2026, use this form if you are a landlord or a tenant of a privately rented property and want to propose changes to the terms of an assured tenancy which arises by way of succession under the Rent Act 1977 or Rent (Agriculture) Act 1976.
Form 2A
Form 2A: Application referring a notice proposing different terms for an assured tenancy arising by way of succession under the Rent Act 1977 or the Rent (Agriculture) Act 1976 to the tribunal in the private rented sector
On and after 1 May 2026, use this form if you have been given Form 1A and disagree with the terms proposed. You can use this form to ask the tribunal to decide what terms might reasonably be found in the assured tenancy.
Renters’ Rights Act 2025 News:-Information Sheet Published
The government has published the Information Sheet which landlords must give to tenants by 31st May or face a potential £7,000.00 fine and must be provided if the tenancy is an assured or assured shorthold tenancy, was created before 1st May 2026 and has a wholly or partly written record of terms.
Letting agents who manage a landlord's property must also give tenants the sheet, even if the landlord has already done so.
How to Serve the Information Sheet
A copy must be given to every tenant named on the tenancy agreement but is only valid when downloaded, and must be provided in the exact PDF format.
The Information Sheet MUST be provided to tenants :-
In printed hard copy format, which is posted or hand-delivered
OR
by sending the Information Sheet in an email or text as an attachment.
The link CANNOT be emailed or sent as a text as this will not be valid.