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Practice notes
Once a development occurs, it is then moved to the relevant archive:•Property key future developments tracker—2020 archive•Property key future...
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22nd Oct
Practice notes
The Third EditionThe third edition of the Standard Commercial Property Conditions was published on 27 April 2017. It is an update to Standard...
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22nd Oct
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by the government’s response to the COVID–19 outbreak....
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20th Oct
Practice notes
The implied or deemed surrender and re-grant of a lease arises where an agreed variation of the terms of the original lease is so fundamental that the...
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20th Oct
Practice notes
Broadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith for money or money’s worth to rely...
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26th Sep
Practice notes
Presumed grantAn easement may be established by long use:•at common law•under the doctrine of lost modern grant (a species of common law...
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26th Sep
Practice notes
Covenants restricting the use of land imposed by a seller may be divided into three classes:•covenants imposed for the seller’s own benefit•covenants...
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26th Sep
Practice notes
Coronavirus (COVID-19): During the current pandemic, legislation and changes to practice and procedure in the courts and tribunals have been...
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26th Sep
Practice notes
Nature of an easementAn easement is an incorporeal right enjoyed by the owner of a legal estate (dominant tenement) over land in the ownership of...
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26th Sep
Practice notes
Coronavirus (COVID-19): The requirements to obtain an EPC before a property is sold or let can be difficult to satisfy when social distancing measures...
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26th Sep
Practice notes
Severance is the process by which a joint tenancy is converted into a tenancy in common. It is a matter of evidence whether severance has...
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26th Sep
Practice notes
A covenant is a form of contract. Under the doctrine of privity of contract the rights and liabilities created by a contract will bind the parties to...
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26th Sep
Practice notes
A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate...
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26th Sep
Practice notes
Under the Law of Property (Miscellaneous Provisions) Act 1994 (LP(MP)A 1994), the seller will normally provide covenants for title, in...
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25th Sep
Practice notes
The second edition of the Standard Commercial Property Conditions came into force on 1 June 2004 and these conditions are incorporated into many...
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25th Sep
Practice notes
The third edition of the Standard Commercial Property Conditions was published on 27 April 2017 a...
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25th Sep

Most recent Property taxes content

Practice notes
Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are...
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25th Sep
Practice notes
This Practice Note describes the law and practice relating to elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which...
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25th Sep
Practice notes
This Practice Note is about capital allowance-related pre-contract enquiries on a property transfer. It applies to the grant of a new property...
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25th Sep
Practice notes
Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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25th Sep
Practice notes
The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the...
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25th Sep
Practice notes
This Practice Note looks at the meaning of chargeable consideration, which determines the amount of stamp duty land tax (SDLT) payable on a chargeable...
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25th Sep
Practice notes
A musharaka is a form of Islamic financing that operates as a form of shared ownership arrangement. It can be used as a Shari’a-compliant alternative...
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25th Sep
Practice notes
The basic charge to ATED is explained in Practice Note: ATED—the basics. This Practice Note summarises how ATED is administered and the steps...
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25th Sep
Practice notes
Certain items of plant and machinery (see Practice Note: Plant and machinery allowances—definition of plant and machinery) are classified as ‘integral...
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25th Sep
Practice notes
FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April and 1 June 2019 on proposals to curtail...
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25th Sep
Practice notes
This Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease transactions:•grant of a...
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25th Sep
Practice notes
This Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an interest in land is transferred from a partnership to a...
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25th Sep
Practice notes
This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp duty land tax (SDLT).The procedural...
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25th Sep
Practice notes
Discretionary reliefUnder section 47 of the Local Government Finance Act 1988 (LGFA 1988), charities occupying commercial property qualify for a...
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25th Sep
Practice notes
This Practice Note sets out the general treatment of partnerships for stamp duty land tax (SDLT) purposes, including what amounts to a partnership for...
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25th Sep
Practice notes
FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April and 1 June 2019 on proposals to curtail...
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25th Sep
Practice notes
It was established under the stamp duty rules that relief should be available to a person who has contracted to buy an interest in land but contracts...
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25th Sep
Practice notes
FORTHCOMING CHANGE relating to housing co-operatives: Finance Bill 2020–21 will include provision for a new relief from ATED and the 15% rate of SDLT...
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25th Sep
Practice notes
As a tax on property, rates have existed in some form since 1601. The framework currently in place was largely established by the Local Government...
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25th Sep
Practice notes
This Practice Note summarises the stamp duty land tax (SDLT) compliance regime and gives an overview of the sanctions that may be imposed by HMRC in...
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25th Sep

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