In just a few weeks time we will have endured twelve months, since March last year, of the Coronavirus pandemic here in the UK. On 22nd February Prime Minister Boris Johnson is expected to outline a plan, aided by the success of the UK’s vaccination roll outs, to gradually ease the current third lockdown with the aim of reopening the economy and returning our daily lives to ‘normality’.

On 3rd March we will be hearing from the Chancellor, Rishi Sunak on the upcoming Budget about the government’s plan for an economic recovery this year. Sunak is also expected to clarify on what, if any, tax increases may be imposed to begin the process of reducing the enormous government debt built up since March 2020.

Our lead article on page 15 looks at the approaching ‘cliff edge’ implications for the SDLT deadline of 31st March with an estimated 100,000 property sales likely to be adversely impacted unless Rishi Sunak extends or amends the stated deadline.