Welcome to the Autumn Edition of our Property And Construction Newsletter
As we move through the final quarter of 2025, and with this year’s Autumn Budget just around the corner, the Property and Construction sector is continuing to still feel the ripple effects of the 2024 Autumn
Budget and wider economic shifts.
C onfidence across the sector remains mixed, but there are some signs of stabilisation in the housing market and cautious optimism in commercial property. In this edition of our newsletter, we take a closer look at the sector over the last quarter, including insights from the ICAEW Business Confidence Monitor and what they mean for property and construction businesses across East Anglia. We explore the concept of sweat equity, a growing trend among developers and investors looking to unlock value through hands-on involvement rather than capital injection.
And with the housing market still adjusting to base rate changes and affordability pressures, we examine what’s happening locally and nationally, and what might lie ahead. For the self-employed, Making Tax Digital is fast approaching, so we’ve broken down what you need to know to stay compliant and prepared as a construction business or landlord. Meanwhile, changes to lease accounting under FRS 102 are set to impact how property assets are reported, particularly for those with significant leasehold interests. So we outline what this means for your financial statements. As always, we hope you find this edition informative and thought-provoking. If there’s a topic you’d like us to cover in future issues, or if you’d like to discuss any of the points raised, please don’t hesitate to get in touch with me or your usual Scrutton Bland contact.
Ben Cussons Business Advisory Partner ben.cussons@scruttonbland.co.uk 0330 058 6559
P R O P E R T Y A N D CONSTRUCTION | SCRUTTON BLAND | 3
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