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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
Precedents
An adaptable Word version of this Precedent can be saved, downloaded or printed from this link:Completion statement—saleThis Precedent is a template...
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9th Nov
Practice notes
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
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
Vitiation of an insurance policyAn insurance policy may be vitiated (or invalidated) if the insured:•misrepresents or fails to disclose any material...
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9th Nov
Practice notes
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
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...
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9th Nov
Practice notes
What is a rent deposit?A rent deposit is a sum of money that is deposited by a tenant when it takes a lease of premises as security against the...
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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
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
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
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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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...
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9th Nov
Practice notes
Millett LJ subdivided types of constructive trust into two categories, distinguishing between:•the constructive trust proper, where equity intervenes...
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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
Practice notes
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

Most recent Property taxes content

Q&As
Do the residential or commercial rates of stamp duty land tax apply to a transfer of a building from a developer to a connected company where that...
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13th May
Q&As
Does a person have to pay the higher rate of SDLT on the purchase of a property if they have inherited a beneficial interest in another property that...
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13th May
Q&As
Who is the purchaser for the purposes of the higher rates of stamp duty land tax when the dwelling is to be acquired by a bare trust and the...
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13th May
Q&As
How does SDLT apply to the grant of a shared ownership lease?There are specific and detailed stamp duty land tax (SDLT) rules which apply to the grant...
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13th May
Q&As
Is stamp duty land tax (SDLT) payable where joint owners become tenants in common and one transfers most of its equity to the other, so that they end...
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13th May
Q&As
Does a deed of variation to increase the rent for the remainder of the term of a lease result in additional SDLT becoming payable? Practice Note...
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13th May
Q&As
Is SDLT payable on the grant of an easement?The stamp duty land tax (SDLT) provisions are set out in Part 4 of the Finance Act 2003 (FA 2003). FA...
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13th May
Q&As
A tenant of a shared ownership lease who currently owns 65% of the property will proceed with final staircasing as part of a sale of the property and...
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Produced in partnership with Sean Randall of Blick Rothenberg 13th May
Q&As
What is the stamp duty land tax position when a company transfers land to a director/shareholder for nil consideration?As a general rule (subject to...
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Produced in partnership with Mary Ashley of 15 Old Square 13th May
Q&As
Where a landlord has agreed a reduced concessionary rent in a side letter, is stamp duty land tax payable on the rent as set out in the lease or...
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Produced in partnership with Sean Randall of Blick Rothenberg 13th May
Q&As
Where a person is renting in the UK and owns a property abroad that was previously their main residence but is now rented out, will the 3% higher rate...
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13th May
Q&As
Do the 3% higher rates of stamp duty land tax apply to an acquisition of residential property (as a buy-to-let) in the UK when the individual rents...
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13th May
Q&As
How is SDLT calculated on the assignment of a lease?The assignment of a lease is generally treated in the same way as the transfer of a freehold...
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13th May
Q&As
Will SDLT be payable by a local authority on the acquisition of land and a new school from a developer in compliance with a s106 planning...
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13th May

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