Land transaction tax

View Property by content type:

Latest Property News

Featured Property content

Practice notes
The Solicitors Regulation Authority’s (SRA) Handbook (SRA Handbook 2011) which contains the Solicitors Regulation Authority’s Code of Conduct (SRA...
Read More >
9th Nov
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 >
9th Nov
Practice notes
There can be only one lease at a time giving a right to possession and occupation of property. Consequently, if a landlord subsequently grants a lease...
Read More >
9th Nov
Practice notes
What is a letter of non-crystallisation?A letter of non-crystallisation is required by a buyer’s/lender’s solicitor to confirm that:•a floating charge...
Read More >
9th Nov
Precedents
This Deed is made on [insert date]PARTIES1[insert name of the owner of the Servient Land] [ of [insert address] OR incorporated in England and Wales...
Read More >
9th Nov
Practice notes
There are three different ways by which an easement can be implied at common law:•necessity•intended use•the rule in Wheeldon v BurrowsThe implied...
Read More >
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...
Read More >
9th Nov
Practice notes
Subject to contractIf a party who strikes a bargain wishes to make it clear that it does not intend to enter into a binding contract until a formal...
Read More >
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...
Read More >
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...
Read More >
9th Nov
Practice notes
What is an authorised guarantee agreement (AGA)?Under an authorised guarantee agreement (AGA), an outgoing tenant guarantees some or all of the...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
9th Nov

Most recent Land transaction tax content

Practice notes
Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
Read More >
Produced in partnership with Andrew Evans 15th May
Practice notes
Wales: Land transaction tax (LTT)—the basicsThis Practice Note provides an overview of land transaction tax (LTT) which replaced stamp duty land tax...
Read More >
Produced in partnership with Andrew Evans 15th May
Practice notes
Wales: Land transaction tax (LTT)—administration and complianceCORONAVIRUS (COVID-19): There is a delay in processing correspondence (including...
Read More >
Produced in partnership with Andrew Evans 15th May
Practice notes
Wales: Land transaction tax (LTT)—chargeable consideration and rates of LTTLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales...
Read More >
Produced in partnership with Andrew Evans 15th May

Popular documents