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Practice notes
What is an authorised guarantee agreement (AGA)?Under an authorised guarantee agreement (AGA), an outgoing tenant guarantees some or all of the...
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28th Oct
Practice notes
What is a friendly society?There has been a system of registration, and with it regulation, of friendly societies since the enactment of the first...
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Produced in partnership with John Gilbert of Hogan Lovells International LLP 27th Oct
Practice notes
Damages or injunction — the testThe primary remedy for breach of a restrictive covenant is a permanent injunction to restrain the breach. However, the...
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22nd Oct
Practice notes
On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title...
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26th Sep
Practice notes
Consecrated land—Church of EnglandFor the purposes of this section of this Practice Note, consecrated land means any land or building which has been...
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26th Sep
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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26th Sep
Practice notes
When property markets suffer a downturn, commercial tenants with properties that are surplus to requirements face significant difficulties in...
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25th Sep
Practice notes
Official search with priority—registered land or seller’s title pending first registrationHow and when to search?An official search with priority will...
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25th Sep
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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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
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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25th Sep
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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25th Sep
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...
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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
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...
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25th Sep
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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25th Sep

Most recent ATED content

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
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
ARCHIVED: This Practice Note has been archived and is not maintained.The annual tax on enveloped dwellings (ATED) was introduced in Finance Act 2013...
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26th Sep
Practice notes
What is the annual tax on enveloped dwellings?The annual tax on enveloped dwellings (ATED) was introduced as part of a package of measures aimed at...
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26th Sep
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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28th Sep
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 Sep

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