Land and buildings transaction tax

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Practice notes
Once a development occurs, it is then moved to the relevant archive:•Property key future developments tracker—2020 archive•Property key future...
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27th Oct
Practice notes
Severance is the process by which a joint tenancy is converted into a tenancy in common. It is a matter of evidence whether severance has...
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23rd Oct
Practice notes
The Third EditionThe third edition of the Standard Commercial Property Conditions was published on 27 April 2017. It is an update to Standard...
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22nd Oct
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by the government’s response to the COVID–19 outbreak....
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20th Oct
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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20th Oct
Practice notes
Broadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith for money or money’s worth to rely...
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26th Sep
Practice notes
Presumed grantAn easement may be established by long use:•at common law•under the doctrine of lost modern grant (a species of common law...
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26th Sep
Practice notes
Covenants restricting the use of land imposed by a seller may be divided into three classes:•covenants imposed for the seller’s own benefit•covenants...
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26th Sep
Practice notes
Coronavirus (COVID-19): During the current pandemic, legislation and changes to practice and procedure in the courts and tribunals have been...
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26th Sep
Practice notes
Nature of an easementAn easement is an incorporeal right enjoyed by the owner of a legal estate (dominant tenement) over land in the ownership of...
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26th Sep
Practice notes
Coronavirus (COVID-19): The requirements to obtain an EPC before a property is sold or let can be difficult to satisfy when social distancing measures...
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26th Sep
Practice notes
A covenant is a form of contract. Under the doctrine of privity of contract the rights and liabilities created by a contract will bind the parties to...
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26th Sep
Practice notes
A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate...
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26th Sep
Practice notes
Under the Law of Property (Miscellaneous Provisions) Act 1994 (LP(MP)A 1994), the seller will normally provide covenants for title, in...
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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
The third edition of the Standard Commercial Property Conditions was published on 27 April 2017 a...
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25th Sep

Most recent Land and buildings transaction tax content

Q&As
The provisions relating to additional dwelling supplement (ADS) for land and buildings transaction tax (LBTT) are contained in Schedule 2A to the Land...
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Produced in partnership with Ronnie Brown of Burness Paull 28th Sep
Q&As
This Q&A assumes that:•there are three partners, A and B are individuals and C is a company•there is no lease or rental consideration•the partnership...
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Produced in partnership with Ronnie Brown of Burness Paull 29th Sep
Practice notes
Land and buildings transaction tax (LBTT) replaced stamp duty land tax (SDLT) in Scotland with effect from 1 April 2015. This Practice Note provides...
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Produced in partnership with Ronnie Brown of Burness Paull 6th Oct
Practice notes
CORONAVIRUS (COVID-19): the Coronavirus (Scotland) (No 2) Act 2020 received royal assent on 26 May 2020. This includes provisions at part 4 of...
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Produced in partnership with Ronnie Brown of Burness Paull 6th Oct
Practice notes
FORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish government announced in its budget 2019–2020 that it intends to introduce two reliefs...
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Produced in partnership with Ronnie Brown of Burness Paull 8th Oct
Practice notes
CORONAVIRUS (COVID-19): Revenue Scotland is not processing paper returns due to COVID-19. Agents are encouraged to make returns through SETS (the...
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Produced in partnership with Ronnie Brown of Burness Paull 21st Oct

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