Jay Barnett

For many business owners across Sussex, one of the most valuable forms of tax relief available has long been Business Property Relief (BPR). This relief has historically allowed qualifying business assets to be passed on free from Inheritance Tax (IHT), providing a vital lifeline for families seeking to preserve the businesses they have built over generations.

Cast your mind back to July 10th 2025, when a new Bill was introduced to Parliament entitled the English Devolution and Community Empowerment Bill. What does that have to do with real estate? Not much — until you reach Schedule 31. Tucked away in Part 5, which is mostly concerned with devolving power to local authorities, lies an unexpected, proposed amendment to the Landlord and Tenant Act 1954. What Is an Upwards-Only Rent Review? Most commercial leases include a mechanism for periodic rent review.

GDPR has significantly impacted businesses across the UK and EU. Recognising scope for improvement, the UK government enacted the Data (Use and Access) Act 2025 (DUAA) last summer to reduce administrative burdens and encourage economic growth. The EU is now looking at similar reforms. The DUAA is being phased in over a year, with the most recent changes coming into force last month.