This Practice Note looks at restrictions on title under the Land Registration Act 2002 (LRA 2002). It considers the purpose and effect of a restriction being entered on the title, when a restriction may be entered or removed, the standard forms of restriction, who may apply for a restriction and how to comply with a restriction. It also covers when and how a restriction can be used to protect beneficial interests in land, for example under a trust of land or where property is held by joint owners. What is a restriction? A restriction is an entry in the register regulating the circumstances in which a disposition of a registered estate or charge may be the subject of an entry in the register. The restriction may: • prohibit registration of any disposition or a specified kind of disposition • apply indefinitely or for a particular period of time specified in the restriction • apply only until the occurrence of a specified event, such as the giving of notice or obtaining of consent ‘Disposition’

This Checklist sets out the process for registering a transfer of registered land (freehold or leasehold) or the grant of a new lease out of a registered title at HM Land Registry, including when the application should be made, which HM Land Registry form to use and what happens when HM Land Registry raise requisitions. Is the transfer or lease a registrable disposition? The following transactions are ‘registrable dispositions’: • the transfer of a registered estate (freehold or leasehold), and • the grant of a lease out of a registered estate: ◦ for a term of more than seven years from the date of grant ◦ to take effect in possession after the end of the period of three months beginning with the date of grant (ie a reversionary lease) ◦ under which the right to possession is discontinuous (such as a timeshare arrangement), or ◦ in pursuance of Part 5 of the Housing Act 1985 (HA 1985) (the right to buy) or where HA 1985, s 171A applies (disposal by landlord which

What is land remediation relief? Land remediation relief (LRR) is a relief from corporation tax for expenditure on remediating contaminated land or bringing derelict land back into use. In 2009, LRR was extended to address market failure by bringing long term derelict land back into use. An incentive was given where land, whose development has been affected by various kinds of continuing dereliction, is brought back into productive use. The relief was under threat of being discontinued after 2012. However, in the 2012 budget, the government confirmed that the relief would continue. The October 2024 HM Treasury Corporate Tax Roadmap, published alongside Autumn Budget 2024 noted commitment to a brownfield-first approach, prioritising the development of previously used land wherever possible. Given the amount of time since the last review of LRR and the potential for it to help progress the government’s objectives, the Roadmap announced that a consultation would be launched to review the effectiveness of the relief. The Autumn Budget also noted the launch of the consultation,

FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and the plan, as set out in Charities Act 2022: implementation plan is for its provisions to come into force in three defined groups over three stages, on 31 October 2022, on 14 June 2023 and in ‘early 2024’. For a summary of the provisions in CA 2022 which have been implemented so far, see: Charities Act 2022: information about the changes being introduced. CA 2022 implements the majority of the recommendations from the 2017 Law Commission report, ‘Technical Issues in Charity Law’. For a summary (as at 9 April 2021) of the recommendations that have been accepted, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’. This Practice Note applies only in England; there are no academies in Wales. Academy schools are created under the Academies Act 2010 (AcA 2010). An academy school is owned and run by a corporate body,

Section 123(1) of the Local Government Act 1972 (LGA 1972) allows local authorities (LA) to dispose of land in any manner they wish but subject to a requirement in LGA 1972, s 123(2) to achieve the best consideration reasonably obtainable—unless the consent of the Secretary of State for Communities and Local Government has been obtained (or the Welsh Assembly Government in

Misrepresentation An important part of the process of buying or leasing a property is raising pre-contract enquiries. If replies to enquiries are inaccurate, the seller may be liable for misrepresentation. Failing to disclose an item in replies to enquiries may also lead to a misrepresentation. See Practice Note: Property—enquiries before contract. A misrepresentation is a false statement of fact made by one party to another, which is not a term of the contract but induces the other party to enter into the contract. The misrepresentation

(1) For the purposes of this Part land is in a contaminated state if (and only if), because of something in, on or under the land, the land is in a condition such that— (a) relevant harm is being caused, or (b) there is a serious possibility that relevant harm will be caused. (2) But land is not in a contaminated state by reason of the presence in, on or under it of— (a) living organisms or decaying matter deriving from living organisms, air or water, or (b) anything present otherwise than as a result of industrial activity. (3) The Treasury may by order specify circumstances in which subsection (2) is not to apply to the extent specified in the order; and an order under this subsection may contain incidental, supplemental, consequential and transitional provision and savings. (4) In this section “relevant harm” means— (a) death of living organisms or significant injury or damage to living organisms, (b) significant pollution of controlled waters, (c) a significant adverse impact on the ecosystem, or (d) structural or other significant damage to buildings or other structures or interference with buildings or other structures that significantly compromises their use.

For the purposes of this Part land is in a derelict state if (and only if) the land— (a) is not in productive use, and (b) cannot be put into productive use without the removal of buildings or other structures.

STOP PRESS: A revised version of the National Planning Policy Framework was published on 17 August 2026. This content is being reviewed in light of the revised version. See: Guidance: National Planning Policy Framework. IHT—agricultural property relief and IHT—business property relief. Even prior to the announcements made in Autumn Budget 2024 on 30 October 2024, landed estates have long been facing challenges by HMRC to inheritance tax (IHT) relief claims, as well as having to navigate new agricultural policy regimes. The restriction on agricultural property relief (APR) and business property relief (BPR) being available at 100%, up to the £2.5m allowance, with a possible further £2.5m allowance for their spouse or civil partner. took effect from 6 April 2026. Therefore even more care needs to be taken with regard to tax planning for continued and increased diversification and the landed estate. Tax and succession planning for the landed estate is not a once-and-for-all-time exercise capable of being performed and forgotten. It must be constantly reviewed. On the contrary,

What is landfill disposals tax? Landfill disposals tax is an environmental tax administrated by the Welsh Revenue Authority. Since 1 April 2018, disposals to landfill in Wales are no longer subject to UK landfill tax and are instead subject to landfill disposals tax. In June 2017, the Welsh Parliament (Senedd) passed the Landfill Disposals Tax (Wales) Bill. The landfill disposals tax replaces UK landfill tax in Wales from 1 April 2018. The Bill followed a consultation, with the Welsh Ministers using their powers provided under the Wales Act 2014. The Bill received Royal Assent on 7 September 2017 and the Landfill Disposals Tax (Wales) Act 2017 (LDT(W)A 2017) was made. The Landfill Disposals Tax (Wales) Act 2017 (Commencement No 1) Order 2017, SI 2017/955 was made on 28 September 2017. The order included powers to: • allow the Welsh Ministers to make regulations in preparation for the collection and management of landfill disposals tax and to ensure that the Welsh Ministers’ exercise of powers and duties applied during the preparatory phase (these provisions came into force on 18 October

A tax on the disposal of all waste disposed of by way of landfill at a licensed landfill site on or after 1 October 1996, unless the waste is specifically exempt.

Environment analysis: In John Jones Civil Engineering & Groundworks Ltd v HMRC, the First-tier Tribunal (FTT) (Tax) dismissed the company’s appeal against a £547,000 landfill tax assessment on waste unlawfully deposited at a farm. The tribunal held that HMRC’s decision to levy tax on the unauthorised disposal was lawful and not ‘conspicuously unfair’ despite the appellant’s argument that an invasive plant made waste removal impossible. The case confirms that waste operators face both environmental penalties and Landfill Tax liabilities in parallel if they dispose of waste unlawfully. Environmental complications (like the presence of invasive species, such as Japanese Knotweed, or, in this case, Australian swamp stonecrop) do not excuse tax liability. Written by Stephen Sykes, head of climate, environment and sustainability law at Capital Law.