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The following Property news provides comprehensive and up to date legal information on Property weekly highlights—28 August 2025
The following Local Government news provides comprehensive and up to date legal information on Rent repayment orders and ‘person managing’ (Global 100 v Ross and others)
Severance of a joint tenancySeverance is the process by which a joint tenancy is converted into a tenancy in common. It is a matter of evidence...
What is a certificate of title?A certificate of title (also known as a certificate on title) is a particular species of report on title.When...
Indemnity covenants in property transfersThis Practice Note looks at when an indemnity covenant should be given in a transfer of land. For general...
Resulting trustsResulting trusts represent one of the three types of trust which do not require to be declared or evidenced in writing. The others are...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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