Land transaction tax

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What is an authorised guarantee agreement (AGA)?Under an authorised guarantee agreement (AGA), an outgoing tenant guarantees some or all of the...
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28th Oct
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What is a friendly society?There has been a system of registration, and with it regulation, of friendly societies since the enactment of the first...
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Produced in partnership with John Gilbert of Hogan Lovells International LLP 27th Oct
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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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22nd Oct
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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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26th Sep
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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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26th Sep
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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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26th Sep
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When property markets suffer a downturn, commercial tenants with properties that are surplus to requirements face significant difficulties in...
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25th Sep
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Official search with priority—registered land or seller’s title pending first registrationHow and when to search?An official search with priority will...
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25th Sep
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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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25th Sep
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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
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What is a Quistclose trust?A Quistclose trust is an example of an ‘automatic’ resulting trust, ie a trust which arises where property is transferred...
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25th Sep
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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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25th Sep
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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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25th Sep
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The third edition of the Standard Commercial Property Conditions was published on 27 April 2017 a...
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25th Sep
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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...
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25th Sep
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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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25th Sep

Most recent Land transaction tax content

Practice notes
Land transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018.This Practice Note summarises how LTT applies to...
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25th Sep
Practice notes
CORONAVIRUS (COVID-19): There is a a delay in processing correspondence (including returns and cheques) sent by post to the Welsh Revenue Authority...
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26th Sep
Practice notes
Land transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018.This Practice Note examines how LTT is...
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26th Sep
Practice notes
This Practice Note provides an overview of land transaction tax (LTT) which replaced stamp duty land tax (SDLT) in Wales with effect from 1 April...
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26th Sep

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