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Land and buildings transaction tax

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Latest Property News

The Law Commission’s recommendations for updating for the Land Registration Act 2002—thoughts on the government response

The Law Commission’s recommendations for updating for the Land Registration Act 2002—thoughts on the government response

The following Banking & Finance news provides comprehensive and up to date legal information on The Law Commission’s recommendations for updating for the Land Registration Act 2002—thoughts on the government response

Property weekly highlights—13 May 2021

Property weekly highlights—13 May 2021

The following Property news provides comprehensive and up to date legal information on Property weekly highlights—13 May 2021

Refusal of consent under covenant on aesthetic grounds was reasonable (Hicks v 89 Holland Park Management Ltd)

Refusal of consent under covenant on aesthetic grounds was reasonable (Hicks v 89 Holland Park Management Ltd)

The following Property Disputes news provides comprehensive and up to date legal information on Refusal of consent under covenant on aesthetic grounds was reasonable (Hicks v 89 Holland Park Management Ltd)

Amendments to the prescribed notice seeking possession in Form 3 (section 8 notice)—implications for practitioners

Amendments to the prescribed notice seeking possession in Form 3 (section 8 notice)—implications for practitioners

The following Property Disputes news provides comprehensive and up to date legal information on Amendments to the prescribed notice seeking possession in Form 3 (section 8 notice)—implications for practitioners

Featured Property content

Disclosable overriding interests questionnaire

Disclosable overriding interests questionnaire

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...

Completion monies—the SCPCs

Completion monies—the SCPCs

How should the money be transmitted?Most contracts relating to commercial property incorporate either the second or third editions of the Standard...

Fixtures and fittings

Fixtures and fittings

When transferring an interest in land, any fixtures form part of the land and are transferred with it, unless there is express provision to the...

Guide to reviewing certificate of title

Guide to reviewing certificate of title

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...

Practice notes

Applying the proceeds of sale

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

Oversailing

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

Easements—actionable interference

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

Headline rents

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

Tacit relocation in commercial leases in Scotland

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
tag iconScottish Law
Practice notes

Consecrated ground and burial grounds—issues for developers

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

Remedies for breach of restrictive covenants

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

Underletting at less than the passing or market rent

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

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

Benevolent funds

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

Equitable mortgages and equitable charges—general principles and registered land

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

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

Title guarantee and covenants for title

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

The equity of redemption

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

Overreaching—sales by trustees of land

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

What is a certificate of title?

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
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Most recent Land and buildings transaction tax content

Practice notes

Scotland: Land and buildings transaction tax (LBTT)—the basics

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
tag iconScottish Law
Practice notes

Scotland: Land and buildings transaction tax (LBTT)—administration and compliance

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
tag iconScottish Law
Practice notes

Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTT

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
tag iconScottish Law
Practice notes

Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayers

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
tag iconScottish Law
Q&As

How do the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with the additional dwelling supplement?

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

What is the LBTT position where a partnership transfers land to one of its corporate partners?

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

Popular documents

Facilitation payments under the Bribery Act 2010

Facilitation payments under the Bribery Act 2010

Facilitating the performance of a duty by public officialsFacilitation payments, also known as facilitating or grease payments, are generally small amounts of money paid to public officials or others as a means of ensuring that they perform their duty, whether more promptly or at all. In some

Rescission of a contract

Rescission of a contract

What is rescission of a contract?The remedy of rescission is available to a party whose consent, in entering into a contract, has been invalidated in some way:•the effect of rescinding a contract is to extinguish it and restore the parties to their pre-contractual positions•the main grounds of

The doctrine of res judicata

The doctrine of res judicata

What is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of action and the parties, which disposes, with finality, of a matter decided so that it cannot be re-litigated by those bound by the judgment, except on appeal.Final judgments by

What is a tort?

What is a tort?

This practice note provides an introduction to tort law by addressing three questions:•what does the concept of being liable in tort mean? And how does tort relate to contract and criminal law•how has the law of tort developed?•what is the scope of tort, ie what interests does it protect? What