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Practice notes
An agreement for lease is required where the landlord and tenant cannot enter immediately into the lease itself, but need to know that the other party...
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19th May
Precedents
You are applying for registration of [insert details of property] at HM Land Registry and as part of that application you must disclose any overriding...
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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...
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19th May
Practice notes
What is an unincorporated association?In Koeppler, an unincorporated association was described as ‘an association of persons bound together by...
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19th May
Practice notes
Apportioning service charge—the standard conditionsIn sales of investment properties where there are often many occupational tenancies with rental,...
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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...
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Produced in partnership with Kenneth S Gerber of Mitchells Roberton 19th May
Practice notes
Law Society practice notes clarify the Law Society's position on good practice in relation to particular issues and areas of law but are not intended...
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19th May
Practice notes
Guide to reviewing certificate of titleCoronavirus (COVID-19): The requirements to obtain an EPC before a property is sold or let can be difficult to...
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19th May
Precedents
Rent Review MemorandumLandlord•[insert full name of Landlord] [of [insert address] OR incorporated in England and Wales with company registration...
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19th May
Practice notes
The Landlord and Tenant (Covenants) Act 1995 (LT(C)A 1995) controls the liability of former tenants and their guarantors for rent and service charge...
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19th May
Practice notes
What is a lease surrender?A lease surrender is a mutual agreement between the landlord and the tenant that the lease will determine before the end of...
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19th May
Precedents
date [date]Parties1[name of Seller] [of OR incorporated in England and Wales with company registration number [number] whose registered address is at]...
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19th May
Practice notes
The advantages of taking collateral security from a third party to secure the principal debt are that:•the mortgagee may not need to have recourse to...
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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...
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19th May
Practice notes
Disposal and devolutionThe equity of redemption arises as soon as the mortgage is made. It is an interest in the land which the mortgagor...
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19th May

Most recent Property taxes content

Practice notes
The option to tax land and buildingsThis Practice Note is about the option to tax land and buildings. It considers the person by whom the option is...
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Produced in partnership with Martin Scammell 2nd Aug
Q&As
Please could you identify what the landowner's duties are in relation to disclosing to the local authority where it has sub-divided its property and...
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1st Aug
Q&As
Does Finance Act 2003, s 53 apply to the transfer of a chargeable interest from an individual bare trustee to a connected company beneficiary?With the...
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1st Aug
Q&As
Would a declaration of trust for a landlord to gift multiple properties into trust for a company owned by him to try and avoid the mortgage interest...
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1st Aug
Q&As
Where an owner has opted to tax on a building and is selling it where the property is sold with the benefit of an existing lease can this be described...
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Produced in partnership with Georgia Whiting of 4 King’s Bench Walk 1st Aug
Q&As
Is there any saving provision under the current SDLT holiday rules for a transaction which has exchanged before 31 March 2021 but which completes...
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1st Aug
Q&As
Are any reliefs from stamp duty land tax available where a lease is assigned to a connected company?When a company acquires property from a connected...
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1st Aug
Q&As
Can trustees (who are not themselves first-time buyers) benefit from first-time buyers' relief from stamp duty land tax where the beneficiary would...
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1st Aug
Q&As
If the landlord agrees to refund annual rent paid in advance for the period after a break date (assuming the break is exercised), is it correct or...
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1st Aug
Q&As
Will the higher 3 per cent rates of SDLT apply when the owner of a rental property purchases a main residence?The higher 3% rates of stamp duty land...
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1st Aug
Q&As
In a straightforward liquidation, where a company owning a freehold and leasehold property transfers those properties up to its single shareholder,...
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1st Aug
Q&As
What is the effective date of a lease for SDLT purposes where the tenant is carrying out works, but the site is still controlled by the landlord and...
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1st Aug
Q&As
When assigning a commercial lease, can business rates be apportioned by the assignor so that the assignee pays its proportionate share from the date...
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1st Aug
Q&As
What are the relevant statutory provisions in respect of the business rates vacant land exemption?Liability for business ratesProperty which is the...
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1st Aug
Q&As
How is SDLT calculated when a taxpayer is obliged to acquire blighted land where there is a land and buildings cost plus other compensation payments...
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1st Aug
Q&As
Is it possible to reclaim value added tax (VAT) on the purchase of a property if the purchaser has not paid a sum equal to the VAT to the seller and...
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1st Aug

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