Land Transaction Tax in Wales

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Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by the government’s response to the COVID-19 outbreak....
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19th May
Practice notes
Energy Performance Certificates (EPCs) for commercial property in ScotlandHow do EPCs apply to commercial property in Scotland?This Practice Note...
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Produced in partnership with Rachel Oliphant of Pinsent Masons 19th May
Practice notes
Severance is the process by which a joint tenancy is converted into a tenancy in common. It is a matter of evidence whether severance has...
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19th May
Precedents
Date [insert date of deed]Parties1[Insert name] of [insert address] (Landlord)2[Insert name] of [insert address] (Tenant)3[Insert name] of [insert...
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19th May
Practice notes
The Solicitors Regulation Authority’s (SRA) Handbook (SRA Handbook 2011) which contains the Solicitors Regulation Authority’s Code of Conduct (SRA...
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19th May
Precedents
date [date]Parties1[name of Seller] [of OR incorporated in England and Wales with company registration number [number] whose registered office is at]...
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19th May
Precedents
You are applying for registration of [insert details of property] at HM Land Registry and as part of that application you must disclose any overriding...
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19th May
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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19th May
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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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...
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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...
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19th May
Practice notes
A ‘mortgage cure’ clause (or ‘mortgagee protection’ clause) provides some protection to lenders in relation to the landlord’s rights to forfeit a...
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19th May
Precedents
Date: [date]Parties1[name of Owner] [of OR incorporated in England and Wales with company registration number [number] whose registered office is at]...
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19th May
Practice notes
This Practice Note sets out the searches that should be carried out prior to completion (pre-completion searches), including priority searches (OS1...
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19th May
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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19th May

Most recent Land Transaction Tax in Wales content

Practice notes
Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
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Produced in partnership with Andrew Evans 5th Jun
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...
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Produced in partnership with Andrew Evans 5th Jun
Practice notes
Wales: Land transaction tax (LTT)—administration and complianceCORONAVIRUS (COVID-19): There is a delay in processing correspondence (including...
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Produced in partnership with Andrew Evans 5th Jun
Practice notes
Wales: Land transaction tax (LTT)—chargeable consideration and rates of LTTLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales...
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Produced in partnership with Andrew Evans 5th Jun

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