Property taxes

Master the intricacies of property taxes with our expert guidance tailored for property law practitioners. Our comprehensive resources help you stay abreast of the latest tax regulations, compliance requirements, and strategic considerations. Equip yourself with the knowledge to advise your clients effectively, mitigate risks, and optmise tax outcomes in property transactions.

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Latest Property News

MHCLG publishes roadmap outlining home buying and selling reforms

MHCLG publishes roadmap outlining home buying and selling reforms

The Ministry of Housing, Communities and Local Government (MHCLG) has published a roadmap setting out plans to reform the home buying and selling...

Welsh Government publishes suite of guidance on higher-risk buildings and building control requirements

Welsh Government publishes suite of guidance on higher-risk buildings and building control requirements

The Welsh Government has published a collection of guidance on meeting building control requirements for higher-risk buildings in Wales, alongside...

Property weekly highlights—18 June 2026

Property weekly highlights—18 June 2026

This week's edition of Property weekly highlights includes: a second Law Commission consultation on part 2 of the Landlord and Tenant Act 1954 and a...

DESNZ publishes interim response to consultation on strengthening non-domestic MEES

DESNZ publishes interim response to consultation on strengthening non-domestic MEES

The Department for Energy Security and Net Zero (DESNZ) and the Department for Business, Energy and Industrial Strategy have published an interim...

Featured Property content

Severance of a joint tenancy

Severance of a joint tenancy

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?

What is a certificate of title?

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 transfers

Indemnity covenants in property transfers

Indemnity covenants in property transfersThis Practice Note looks at when an indemnity covenant should be given in a transfer of land. For general...

Resulting trusts

Resulting trusts

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...

Practice notes

Reversionary leases

Reversionary leasesReversionary leases (or future leases) are granted to take effect in possession at a future date. This Practice Note looks at:•when...
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2nd Jun
Practice notes

The Standard Conditions of Sale (5th edition: 2018 revision)—a guide to the main provisions

The Standard Conditions of Sale (5th edition: 2018 revision)—a guide to the main provisionsThe Standard Conditions of Sale (SCS), currently in their...
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30th May
Practice notes

Carrying out bankruptcy searches at the Land Charges Department

Carrying out bankruptcy searches at the Land Charges DepartmentIntroductionThis Practice Note looks at the circumstances in which a bankruptcy search...
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30th May
Practice notes

Easements—LPA 1925, s 62 and permissions

Easements—LPA 1925, s 62 and permissionsSection 62 of the Law of Property Act 1925 (LPA 1925) (section 62) is, in essence, a word-saving device....
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30th May
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Practice notes

Land registration—overriding interests, occupiers and interests which have lost overriding status

Occupiers and overriding interestsOverriding interests are interests which are binding on property even though they are not shown on the register....
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30th May
Practice notes

Lease surrenders

Lease surrendersWhat is a lease surrender?A lease surrender is a mutual agreement between the landlord and the tenant to bring the lease to an end...
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2nd Jun
Q&As

A chargor (an individual) is granting a legal charge to a chargee (a company). Can an employee of the chargee witness the signature of the chargor?

A chargor (an individual) is granting a legal charge to a chargee (a company). Can an employee of the chargee witness the signature of the...
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30th May
Practice notes

Profits à prendre

Profits à prendreIntroduction — what is a profit à prendre?A profit à prendre is the right to take natural resources from another person’s land....
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30th May
Practice notes

Implied easements—common law

Implied easements—common lawThere are three different ways by which an easement can be implied at common law:•necessity•intended use•the rule in...
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30th May
Practice notes

Overreaching—sales by trustees of land

Overreaching—sales by trustees of landBroadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith...
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2nd Jun
Practice notes

Pre-completion searches

Pre-completion searchesThis Practice Note sets out the searches that should be carried out prior to completion (pre-completion searches), including...
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2nd Jun
Practice notes

Cautions against first registration

Cautions against first registrationA caution against first registration (referred to as a ‘caution’ throughout this Practice Note) is a means of...
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2nd Jun
Practice notes

Land charges under the Land Charges Act 1972—registration and purpose

Land charges—registration and purposeLand charges are registered to protect the interests, in unregistered land, of a person who does not hold the...
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30th May
Practice notes

Sub-sales and assignments

Sub-sales and assignmentsA sub-sale is where A contracts to sell a property to B but, before completing the purchase from A, B then contracts to sell...
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30th May
Precedents

Deed of easement—right to lay and maintain a drain

Deed of easement—right to lay and maintain a drainThis Deed is made on [insert date]PARTIES1[insert name of the owner of the Servient Land] [of...
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2nd Jun
News

Revocable rights over common parts had to be made irrevocable on enfranchisement (4-6 Trinity Church Square v The Corporation of Trinity House)

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2nd Jun

Popular documents

Strike out—making an application to strike out a statement of case

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

Can shares in a limited company that have not been paid-up at all be cancelled?

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

Glossary—Latin legal terms

Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin

Temporary repatriation facility—FAQs

Temporary repatriation facility—FAQsFor a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance