The ‘ad medium filum’ rule is a rebuttable presumption that an owner of land which abuts either:•a public or private highway, or•a non-tidal river or...
date [date]Parties1[name of Seller] [of OR incorporated in England and Wales with company registration number [number] whose registered office is at]...
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...
Does the doctrine of unity of seisin apply as between two parcels of land held under one title (residential part and retained part) where—a owns the...
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...
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...
Is the agreement a grazing licence or farm business tenancy?What is a grazing licence?A grazing licence is an agreement under which a landowner allows...
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...
The Conveyancing Quality Scheme (CQS) is a scheme run by the Law Society which accredits members based upon a recognised quality standard in respect...
Can a buyer and seller make a section 198 election on the sale of a property when the seller has not claimed any capital allowances (it is a pension...
How should I adapt your precedent ‘capital allowances clauses—property sale contract’ where the figure to be pooled by the seller and claimed by the...
An individual sells property containing integral features to their brother’s company. Do the connected persons rules prevent the buyer from claiming...
What are the consequences for the seller of entering into an invalid s 198 election on the sale of property?The purpose of an election under section...
Plant and machinery allowances—integral featuresCertain items of plant and machinery (see Practice Note: Plant and machinery allowances—definition of...
Capital allowances on property sales—pre-contract enquiriesThis Practice Note is about capital allowance-related pre-contract enquiries on a property...
Structures and buildings allowancesFORTHCOMING CHANGE: Finance Bill 2021–22 will amend the requirements for SBA allowance statements, to include the...
Capital allowances clause—agreement for lease with a landlord’s contribution1Capital allowances1.1In this clause 1:CAA 2001•means Capital Allowances...
Election—capital allowances apportionment on grant of lease—CAA 2001, s 199[Date][Grantor's name and Unique Taxpayer Reference (UTR)][Grantee's name...
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