Key planning updates in the property sector
Our key planning updates infographic offers a month-by-month overview of the most significant announcements from Government housing bodies from January to June 2025.
Lewis Ratcliffe Author Page
Business Team, Partner
Lewis’ Professional Experience
Joining Price Bailey in 2012, Lewis began his professional career in 2006. Lewis joined Price Bailey in 2012 as a Senior Manager. In 2022, Lewis became a Partner in the Business team, located in the City of London office.
Lewis manages a diverse portfolio of clients and has experience working in a number of areas including VAT, Corporation Tax, Payroll, Personal Tax, Annual Accounting and Accounting Software. He helps a range of clients from individuals, partnerships to owner-managed businesses providing them with a tailored service and assistance to suit their needs. He also specialises in service charge accounting, working closely with several property managers and managing agents as well as the ultimate owners. Aiding not only the service charge accounts, following current best practice, but also advising a number of freeholders where required. In addition to supporting clients in areas that he specialises, Lewis has previously assisted in delivering service charge training sessions within the firm, where he shares his industry expertise to upskill other members of staff. More about Lewis.
Lewis is FCA qualified as well as having a Maths degree.
Published Content
Lewis contributes to Price Bailey’s client communication on the content hub. Including tax considerations for business owners in 2023/24 and property related articles.
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Articles written by Lewis
FRS 102: Changes for property companies in 2025/26
On 27 March 2024, the Financial Reporting Council (FRC) introduced significant changes to FRS 102 to better align with international reporting practices and improve the quality of financial reporting. In this article, we’ll set out the updated guidance and provide practical advice to help property businesses adapt.
VAT on commercial property purchases
Understand the intricacies of VAT on commercial property purchases, including how exemptions work, when VAT applies, and what to consider before opting to tax.
Capital Gains Tax (CGT) on property disposals
Learn about current Capital Gains Tax requirements for property sales, including eligibility for Principal Private Residence Relief, 60-day reporting rules, and potential penalties.