Nicola Smith

This horizon scanning report sets out a selection of some of the key UK legal developments on the horizon relating to real estate finance. This is a generic report that has not been tailored for your business. The report is not exhaustive and does not cover all issues or areas of law that may be relevant to your business, and not all of the topics included will be relevant to all businesses.

Health and Safety Executive (HSE) runs call for evidence on per- and polyfluoroalkyl substances (PFAS) in firefighting foams (FFF) Between April and June 2024, stakeholders were invited by the HSE to respond to a call for evidence to support the preparation of a restriction dossier on PFAS in FFF.

The UK's Plastic Packaging Tax (PPT) was introduced in April 2022. It was initially set at 200 per tonne (210.82 since April 2023) and applies to importers and manufacturers of plastic packaging with less than 30% recycled content. HM Revenue & Customs (HMRC) has been seeking to raise more awareness of PPT and has indicated that the "soft landing" first year of the new tax has ended, and enforcement should now be expected for non-compliance.