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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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9th Nov
Practice notes
The Solicitors Regulation Authority’s (SRA) Handbook (SRA Handbook 2011) which contains the Solicitors Regulation Authority’s Code of Conduct (SRA...
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9th Nov
Practice notes
Generally, the tenant remains liable for the rent even though the premises have become unusable. Consequently, leases normally contain a provision...
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9th Nov
Precedents
Transfer of partPrecedent transferAn adaptable Word version of the precedent form TP1 can be downloaded, saved or printed from this link:Drafting...
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9th Nov
Precedents
1 The Grantor grants to the Grantee the right for the Grantee and his successors in title as owners or occupiers for the time being of...
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9th Nov
Practice notes
When transferring an interest in land, any fixtures form part of the land and are transferred with it, unless there is express provision to the...
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9th Nov
Practice notes
Sale by a mortgagee destroys the equity of redemption in the mortgaged property. The sale defeats the rights of all subsequent incumbrancers, whose...
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9th Nov
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...
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9th Nov
Precedents
This Deed is made on [insert date]PARTIES1[insert name of the owner of the Servient Land] [ of [insert address] OR incorporated in England and Wales...
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9th Nov
Practice notes
What is a headline rent?In a falling market, landlords frequently offer tenants financial inducements to take a lease in order to maintain the level...
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9th Nov
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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9th Nov
Practice notes
What is a Quistclose trust?A Quistclose trust is an example of an ‘automatic’ resulting trust, ie a trust which arises where property is transferred...
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9th Nov
Practice notes
Nature of mortgages and chargesMortgages and charges are distinct forms of security. A mortgage can be legal or equitable and involves the transfer of...
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9th Nov
Practice notes
Resulting trusts represent one of the three types of trust which do not require to be declared or evidenced in writing. The others are constructive...
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9th Nov
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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9th Nov
Practice notes
The Standard Conditions of Sale (SCS), currently in their 5th edition (2018 revision), are a set of standard conditions which are commonly...
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9th Nov

Most recent ATED content

Practice notes
Capital gains tax charge on ATED-related gains [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.The annual tax on...
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15th May
Practice notes
Annual tax on enveloped dwellings (ATED)—the basicsWhat is the annual tax on enveloped dwellings?The annual tax on enveloped dwellings (ATED) was...
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15th May
Practice notes
ATED—reliefs and exemptionsWhat reliefs and exemptions are available?The basic charge to annual tax on enveloped dwellings (ATED) is explained in...
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15th May
Practice notes
ATED—administration and payment of taxThe basic charge to ATED is explained in Practice Note: ATED—the basics. This Practice Note summarises how ATED...
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15th May
Q&As
Annual tax on enveloped dwellings (ATED) applies to high-value UK residential property owned on, or acquired after 1 April 2013, by non-natural...
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29th Nov
Q&As
A number of reliefs and exemptions are available from the annual tax on enveloped dwellings (ATED). One such relief is for property rental...
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29th Nov

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