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The Home Office and UK Visas and Immigration have added updated versions of two codes of practice under the right to rent scheme, both of which come...
HM Land Registry (HMLR) has updated Practice Guide 26—Leases: determination. Sections 7 and 10 have been amended to address circumstances where a...
The Ministry of Housing, Communities and Local Government (MHCLG) has launched a consultation on whether the proposed cap on existing residential...
HMRC has published guidance on whether and when a trust must be registered on the Trust Registration Service....
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
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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