Delve into the intricate landscape of property insolvency with our expertly crafted guidance. Gain essential insights and practical tools to effectively manage and resolve issues arising when property assets face financial distress. Stay ahead with strategies tailored for property practitioners navigating insolvency challenges.
The Law Commission has published its Annual Report 2025–26 and Business Plan 2026–27, highlighting law reform work delivered between 1 April 2025 and...
The Ministry of Housing, Communities and Local Government (MHCLG) has announced that the Social Housing Bill has returned to Parliament for its second...
Tax analysis: In Bagshaw Limited v Revenue Scotland, the Tax Chamber of the First-tier Tribunal for Scotland (Scottish FTT) allowed the taxpayer’s...
The Ministry of Housing, Communities and Local Government (MHCLG) has updated both its Renters’ Rights Act Information Sheet 2026 guidance and its...
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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