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...
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...
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:...
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...
What is merger?A lease terminates as a result of merger when both the lease and the reversion of that lease become vested in the same person—see Rye v...
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...
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...
Defects in design, faulty installation or the use of inappropriate or inadequate materials when building a property can lead to significant problems...
A property is owned by a husband and wife, and a company gave money to contribute towards the purchase. If the money is then not repaid and there is a...
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...
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...
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...
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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Scottish Law
