Land and buildings transaction tax

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Practice notes
Sale by a mortgagee destroys the equity of redemption in the mortgaged property. The sale defeats the rights of all subsequent incumbrancers, whose...
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9th Nov
Practice notes
TrespassTrespass is the unlawful presence of a person on land in the possession of another. The ownership of land includes the airspace above it....
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9th Nov
Practice notes
Wrongful interference with an easement is a private nuisance. The existence of the easement must be established for a claim to succeed.Not every...
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9th Nov
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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9th Nov
Practice notes
In Scotland, at common law, a lease does not actually end on the specified expiry date (ish) unless:•either party gives correct and timeous...
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Produced in partnership with Kenneth S Gerber of Mitchells Roberton 12th Jan
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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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov

Most recent Land and buildings transaction tax content

Practice notes
Scotland: Land and buildings transaction tax (LBTT)—the basicsLand and buildings transaction tax (LBTT) replaced stamp duty land tax (SDLT) in...
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Produced in partnership with Ronnie Brown of Burness Paull 15th May
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—administration and complianceCORONAVIRUS (COVID-19): Revenue Scotland is not processing paper...
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Produced in partnership with Ronnie Brown of Burness Paull 15th May
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTTCORONAVIRUS (COVID-19): the Coronavirus (Scotland) (No...
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Produced in partnership with Ronnie Brown of Burness Paull 15th May
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayersFORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...
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Produced in partnership with Ronnie Brown of Burness Paull 15th May
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 15th Feb
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 8th Jan

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