Capital gains tax

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Practice notes
A review of Standard Commercial Property Conditions (Third Edition) and practical tipsThe Third EditionThe third edition of the Standard Commercial...
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19th May
Practice notes
Overriding interests are interests which are binding on property even though they are not shown on the register. They bind both the registered...
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19th May
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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19th May
Practice notes
The rule against derogation from grant applies in addition to any obligation of quiet enjoyment. It is not excluded by an express covenant for quiet...
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19th May
Q&As
A deed (such as a TR1) is valid and binding if the essential ingredients of execution as a deed, attestation and delivery as a deed are all present:...
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19th May
Practice notes
A starter tenancy is an assured shorthold tenancy granted by a registered provider of social housing (RP) and is similar to a local authority...
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19th May
Practice notes
Ownership, leasing or any other permitted use of land normally requires access to it to obtain the benefit of the land. The public are allowed to use...
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Produced in partnership with Stuart King of Blackadders and Melanie Ballantyne of Blackadders 19th May
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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19th May
Precedents
Date [date]Parties1[name of (first) Seller] [and [name of second Seller] both] [of OR incorporated in England and Wales (with company registration...
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19th May
Practice notes
No suspension impliedA suspension of rent is not implied even where the tenant pays the cost of insurance. The tenant remains liable for the rent even...
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19th May
Practice notes
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...
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19th May
Practice notes
Defects in design, faulty installation or the use of inappropriate or inadequate materials when building a property can lead to significant problems...
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19th May
Precedents
EXPLANATORY NOTE: IN THIS PRECEDENT, INSERT THE NAME OF THE GUARANTOR WHERE PROMPTED TO DO SO. OTHERWISE, TO KEEP THIS DECLARATION IN LINE WITH THE...
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19th May
Q&As
The Law of Property (Miscellaneous Provisions) Act 1994 (LP(MP)A 1994) sets out a number of covenants to be implied on a disposition of property,...
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Produced in partnership with Carl Fain of Tanfield Chambers 19th May
Practice notes
See Practice Note: Modification and discharge of restrictive covenants—the statutory route in relation to the statutory route.Express releaseA...
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19th May

Most recent Capital gains tax content

Practice notes
Non-resident CGT—summary [Archived]ARCHIVED: This Practice Note gives an overview of the non-resident capital gains tax (NRCGT) charge that applied...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 16th Aug
Practice notes
Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable propertyBackgroundOn 6 July 2018, the government published draft...
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16th Aug
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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16th Aug
Practice notes
CGT—PPR relief for trusts and estatesFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a...
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16th Aug
Practice notes
CGT—how to calculate a capital gainFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call...
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16th Aug
Practice notes
CGT—PPR reliefFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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16th Aug
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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15th Aug
Practice notes
Introductory guide to CGTFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for...
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15th Aug
Practice notes
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 15th Aug
Practice notes
CGT—business asset disposal relief (formerly entrepreneurs' relief)Business asset disposal relief (BADR), which was called entrepreneurs' relief for...
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Produced in partnership with Satwaki Chanda 15th Aug
Precedents
CGT—letter—election of main residence—principal private residence (PPR) relief—individualHM Revenue and Customs [Insert HMRC address][Insert date]Dear...
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15th Aug
Practice notes
CGT—land and leasesBasic principleAn individual works out the gain or loss when land is disposed of in the same way as for other assets. There are...
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9th Aug
Practice notes
CGT—buy-to-let properties and business premisesBusiness assetCapital gains tax (CGT) may be payable on a gain from the disposal of all or part of a...
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9th Aug

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