Land and buildings transaction tax

View Property by content type:

Latest Property News

Featured Property content

Practice notes
Subject to contractIf a party who strikes a bargain wishes to make it clear that it does not intend to enter into a binding contract until a formal...
Read More >
19th May
Practice notes
Manorial rights are relics of the feudal system of land tenure. They can still exist in relation to land that:•is former copyhold land, or•was...
Read More >
19th May
Practice notes
What is a letter of non-crystallisation?A letter of non-crystallisation is required by a buyer’s/lender’s solicitor to confirm that:•a floating charge...
Read More >
19th May
Precedents
1Change of control1.1In this clause the following definitions apply:Authorised Controller[s]•[[name] [of OR incorporated in England and Wales with...
Read More >
19th May
Practice notes
A benevolent fund is an institution, including a body of trustees, which holds funds on trust for the purpose of relieving poverty amongst a defined...
Read More >
19th May
Practice notes
In Scotland, at common law, a lease does not actually end on the specified expiry date (ish) unless:•either party gives correct and timeous...
Read More >
Produced in partnership with Kenneth S Gerber of Mitchells Roberton 19th May
Practice notes
Land charges are registered to protect the interests, in unregistered land, of a person who does not hold the title deeds and thus cannot physically...
Read More >
19th May
Practice notes
Defects in design, faulty installation or the use of inappropriate or inadequate materials when building a property can lead to significant problems...
Read More >
19th May
Precedents
EXPLANATORY NOTE: IN THIS PRECEDENT, INSERT THE NAME OF THE GUARANTOR WHERE PROMPTED TO DO SO. OTHERWISE, TO KEEP THIS DECLARATION IN LINE WITH THE...
Read More >
19th May
Q&As
Is a standard Form N the best restriction to enter when a person has a beneficial interest in land owned in joint names and wants to avoid...
Read More >
19th May
Practice notes
The role of a real estate lawyer in real estate finance transactionsIn both investment and development real estate finance transactions (REF...
Read More >
Produced in partnership with Kelly Myles 19th May
Practice notes
A sub-sale is where A contracts to sell a property to B but, before completing the purchase from A, B then contracts to sell the property to C. There...
Read More >
19th May
Practice notes
What is a pre-emption?A pre-emption is a type of option to purchase—historically the most common and arguably the least complex (at least in the form...
Read More >
Produced in partnership with Stuart King of Blackadders and Melanie Ballantyne of Blackadders 19th May

Most recent Land and buildings transaction tax content

Practice notes
Scotland: Land and buildings transaction tax (LBTT)—the basicsLand and buildings transaction tax (LBTT) replaced stamp duty land tax (SDLT) in...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 23rd Jun
Q&As
What is the LBTT position where a partnership transfers land to one of its corporate partners?This Q&A assumes that:•there are three partners, A and B...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 6th Jun
Q&As
How do the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with the additional dwelling supplement?The...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 5th Jun
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTTHow is LBTT calculated?The amount of land and buildings...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 5th Jun
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—administration and complianceCORONAVIRUS (COVID-19): Revenue Scotland is not processing paper...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 5th Jun
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayersFORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 5th Jun

Popular documents