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Practice notes
Effect of appointmentA fixed charge receiver is appointed under a legal charge or mortgage and only has power to deal with and dispose of the charged...
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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...
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9th Nov
Precedents
1 The Grantor grants to the Grantee the right for the Grantee and his successors in title as owners or occupiers for the time being of...
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9th Nov
Practice notes
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...
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9th Nov
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
Precedents
Panel 11 (transfer of whole)/panel 12 (transfer of part)—Additional provisions1Definitions[Lease•the lease particulars of which are set out in...
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9th Nov
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...
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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
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
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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9th Nov
Practice notes
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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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
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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9th Nov
Practice notes
The third edition of the Standard Commercial Property Conditions was published on 27 April 2017 a...
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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

Most recent Property taxes content

Practice notes
This Practice Note is about the VAT treatment of non-residential service charges. General positionService charges are typically payable to the...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are...
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9th Apr
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.The annual tax on enveloped dwellings (ATED) was introduced in Finance Act 2013...
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9th Apr
Practice notes
This Practice Note is about capital allowance-related pre-contract enquiries on a property transfer. It applies to the grant of a new property...
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Produced in partnership with Martin Wilson 9th Apr
Practice notes
It was established under the stamp duty rules that relief should be available to a person who has contracted to buy an interest in land but contracts...
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9th Apr
Practice notes
CORONAVIRUS (COVID-19): There is a delay in processing correspondence (including returns and cheques) sent by post to the Welsh Revenue Authority...
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Produced in partnership with Andrew Evans 9th Apr
Practice notes
Stamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that...
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9th Apr
Practice notes
Exemption from SDLT can be claimed for land transactions between bodies corporate which are members of the same group for SDLT purposes at the...
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9th Apr
Practice notes
The stamp duty land tax (SDLT) rules that apply when a tenant holds over a lease are complex. The rules have been amended since SDLT was first...
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9th Apr
Practice notes
This Practice Note is about the VAT issues to consider on the grant of a lease or under an ongoing lease. These include:•whether VAT is...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
As a tax on property, rates have existed in some form since 1601. The framework currently in place was largely established by the Local Government...
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Produced in partnership with Alan Murdie of Council Tax Legal Services 9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
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9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
Read More >
9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
Read More >
9th Apr
Practice notes
ARCHIVED: This Practice Note gives an overview of the non-resident capital gains tax (NRCGT) charge that applied to certain non-UK resident persons...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
Read More >
9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
Read More >
9th Apr
Practice notes
Basic principleAn individual works out the gain or loss when land is disposed of in the same way as for other assets. There are some special rules for...
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8th Apr
Practice notes
What is an Enterprise Zone?Enterprise Zones (EZs) are designated areas of land that offer a range of benefits to businesses, with the aim of...
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8th Apr
Practice notes
Business assetCapital gains tax (CGT) may be payable on a gain from the disposal of all or part of a business asset.What is a business asset?A...
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8th Apr

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