The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:
Stamp duty land tax (SDLT) multiple dwellings relief (MDR) applies to the acquisition of more than one dwelling: see Practice Note: SDLT—multiple dwellings relief.
For the purposes of the relief, a building or part of a building is a dwelling if, among other things, it is suitable for use as a single dwelling; and land that is occupied or enjoyed with a dwelling as a garden or grounds (including any building on such land) is taken to be part of the dwelling. Obviously, the main house is a dwelling. It is less clear whether the granny annex is part of that dwelling or is a separate dwelling, especially where it does not have a separate address, council tax or title. The short answer is that HMRC may regard it as a separate dwelling if it is physically suitable for use as a separate dwelling (ie if an occupier of the annex could live independently of an occupier of the main house) even if it cannot be sold independently of the main house and is not recognised as a separate dwelling for council tax purposes. But this is utt
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Criminal offences are generally divided into two categories: •conduct crimes, and •result crimesA conduct crime is a crime where only the forbidden conduct needs to be proved. For example, an accused is guilty of dangerous driving if they drove a motor vehicle dangerously on a road or other public
Who is a fiduciary?There is no comprehensive list of the relationships which give rise to the existence of fiduciary duties under common law. Some relationships are automatically fiduciary, eg those between trustee and beneficiary, solicitor and client, principal and agent, business partner and
A declaratory judgment is a judgment identifying the rights, duties or obligations of one or more parties in a dispute. It is legally binding, but does not order any action by a party. A court may issue it alone or in conjunction with some other relief such as an injunction and can be granted on an
Brexit: The UK's departure from the EU on exit day ie Friday 31 January 2020 has implications for practitioners dealing with provisions in the CPR relevant to cross border matters, including CPR 5.4C (discussed below). For guidance on the impact of Brexit on the CPR, see Cross border
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