Land and buildings transaction tax

View Property by content type:

Latest Property News

Featured Property content

Practice notes
A review of Standard Commercial Property Conditions (Third Edition) and practical tipsThe Third EditionThe third edition of the Standard Commercial...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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:...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
19th May

Most recent Land and buildings transaction tax content

Practice notes
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTTHow is LBTT calculated?The amount of land and buildings...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 30th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayersFORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 30th Aug
Q&As
If, on the assignment of a lease for a premium, the rent under the assigned lease exceeds £1,000 a year, is the nil rate band waived in respect of the...
Read More >
27th Aug
Q&As
How do the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with the additional dwelling supplement?The...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 16th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—administration and complianceCORONAVIRUS (COVID-19): Revenue Scotland is not processing paper...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 16th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—the basicsLand and buildings transaction tax (LBTT) replaced stamp duty land tax (SDLT) in...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 16th Aug
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...
Read More >
Produced in partnership with Ronnie Brown of Burness Paull 16th Aug

Popular documents