ARCHIVED: This Practice Note has been archived and is not maintained. The Property case tracker is a list of key judgments from 2021 which we consider relevant to property lawyers. Cases are listed in reverse chronological order. The tracker employs the following definitions: • AST: assured shorthold tenancy; • CVA: company voluntary arrangement; • FTT: First-tier Tribunal; • HMO: house in multiple occupation; • LPA: local planning authority; • NPPF: National Planning Policy Framework; • RRO: rent repayment order; • RTM: right to manage; • TCC: Technology and Construction Court; • UT: Upper Tribunal (Lands Chamber); • VTE: Valuation Tribunal for England See also the Property—horizon scanner, which tracks the progress and outcome of appeal cases, whereas this document provides a summary of all cases that we consider relevant to property lawyers. See further: Property case tracker—2020 [Archived]. December 2021 ​Case ​Judgment date ​Summary Hussain v Revenue and Customs Commissioners [2022] UKFTT 13 (TC) 23 December 2021 CGT—main

ARCHIVED: This Practice Note has been archived and is not maintained. The Property case tracker is a list of key judgments from 2022 which we consider relevant to property lawyers. Cases are listed in reverse chronological order. The tracker employs the following definitions: • AST: assured shorthold tenancy; • CVA: company voluntary arrangement; • FTT: First-tier Tribunal; • HMO: house in multiple occupation; • LPA: local planning authority; • NPPF: National Planning Policy Framework; • RRO: rent repayment order; • RTM: right to manage; • TCC: Technology and Construction Court; • UT: Upper Tribunal (Lands Chamber); • VTE: Valuation Tribunal for England See also the Property—horizon scanner, which tracks the progress and outcome of appeal cases, whereas this document provides a summary of all cases that we consider relevant to property lawyers. See further: • Property case tracker—2021 • Property case tracker—2020 [Archived] December 2022 Case Judgment date Summary Dixon v Crown Estate Commissioners [2022] EWHC 3256 (Ch) 22 December

The Property case tracker is a list of key judgments from 2023 which we consider relevant to property lawyers. Cases are listed in reverse chronological order. The tracker employs the following definitions: • AST: assured shorthold tenancy; • CVA: company voluntary arrangement; • FTT: First-tier Tribunal; • HMO: house in multiple occupation; • LPA: local planning authority; • NPPF: National Planning Policy Framework; • RRO: rent repayment order; • RTM: right to manage; • TCC: Technology and Construction Court; • UT: Upper Tribunal (Lands Chamber); • VTE: Valuation Tribunal for England See also the Property—horizon scanner, which tracks the progress and outcome of appeal cases, whereas this document provides a summary of all cases that we consider relevant to property lawyers. See further: • Property case tracker—2022 [Archived] • Property case tracker—2021 [Archived] • Property case tracker—2020 [Archived] December 2023 Case Judgment date Summary Clapham v Narga [2023] EWHC 3337 (Ch) 21 December 2023 Permission to appeal boundary decision The

ARCHIVED: This Practice Note has been archived and is not maintained. The Property case tracker is a list of key judgments from 2024 which we consider relevant to property lawyers. Cases are listed in reverse chronological order. The tracker employs the following definitions: • AST: assured shorthold tenancy; • CVA: company voluntary arrangement; • FTT: First-tier Tribunal; • HMO: house in multiple occupation; • LPA: local planning authority; • NPPF: National Planning Policy Framework; • RRO: rent repayment order; • RTM: right to manage; • TCC: Technology and Construction Court; • UT: Upper Tribunal (Lands Chamber); • VTE: Valuation Tribunal for England See also the Property—horizon scanner, which tracks the progress and outcome of appeal cases, whereas this document provides a summary of all cases that we consider relevant to property lawyers. See further: • Property case tracker—2023 [Archived] • Property case tracker—2022 [Archived] • Property case tracker—2021 [Archived] • Property case tracker—2020 [Archived] December 2024 Case Judgment date Summary Ata

ARCHIVED: This Practice Note has been archived and is not maintained. The Property case tracker is a list of key judgments from 2025 which we consider relevant to property lawyers. Cases are listed in reverse chronological order. The tracker employs the following definitions: • AST: assured shorthold tenancy; • CVA: company voluntary arrangement; • FTT: First-tier Tribunal; • HMO: house in multiple occupation; • LPA: local planning authority; • NPPF: National Planning Policy Framework; • RRO: rent repayment order; • RTM: right to manage; • TCC: Technology and Construction Court; • UT: Upper Tribunal (Lands Chamber); • VTE: Valuation Tribunal for England See also the Property—horizon scanner, which tracks the progress and outcome of appeal cases, whereas this document provides a summary of all cases that we consider relevant to property lawyers. See further: • Property case tracker—2024 [Archived] • Property case tracker—2023 [Archived] • Property case tracker—2022 [Archived] • Property case tracker—2021 [Archived] • Property case tracker—2020 [Archived] December 2025 Case Judgment date Summary Farrell v Garforth [2025] UKUT 429 (LC) 29

The Property case tracker is a list of key judgments from 2026 which we consider relevant to property lawyers. Cases are listed in reverse chronological order. The tracker employs the following definitions: • AST: assured shorthold tenancy; • CVA: company voluntary arrangement; • FTT: First-tier Tribunal; • HMO: house in multiple occupation; • LPA: local planning authority; • NPPF: National Planning Policy Framework; • RRO: rent repayment order; • RTM: right to manage; • TCC: Technology and Construction Court; • UT: Upper Tribunal (Lands Chamber); • VTE: Valuation Tribunal for England See also the: Property—horizon scanner, which tracks the progress and outcome of appeal cases, whereas this document provides a summary of all cases that we consider relevant to property lawyers. See further: • Property case tracker—2025 [Archived] • Property case tracker—2024 [Archived] • Property case tracker—2023 [Archived] • Property case tracker—2022 [Archived] • Property case tracker—2021 [Archived] • Property case tracker—2020 [Archived] October 2026 Case Judgment date Summary Johnson v The Salvation Army Trustee Company [2026] UKUT 370 (LC) 1 October 2026 Business

This Practice Note looks at when deeds are required in property transactions and how deeds are validly executed by individuals in accordance with the Law of Property (Miscellaneous Provisions) Act 1989 (LP(MP)A 1989). It also contains guidance on HM Land Registry’s requirements for the execution of deeds which must be followed for deeds which are to be submitted to HM Land Registry for registration. For precedent execution clauses for property deeds, see Precedent: Guide to executing deeds and documents in property transactions. As well as suggested drafting for attestation clauses for the execution of deeds by individuals, it contains options for, and guidance on, the execution of deeds by: • partnerships • companies • insolvency practitioners • attorneys • charities For guidance on executing deeds in property transactions by virtual or electronic means, see Practice Note: Remote execution of documents in property transactions—virtual and electronic signatures. When is a deed required? Statutory requirement Section 52(1) of the Law of Property Act 1925 (LPA 1925) requires all conveyances of a legal estate

What are property derivatives? Property derivatives are derivative contracts which use the price of property as a reference rate to determine the amount the parties to the contract are required to pay one another. They can be found in over-the-counter (OTC) form or exchange traded form. Why are property derivatives used? As with all kinds of financial derivatives, there is no single reason for using property derivatives. The contracts allow market participants to obtain exposure to the movements of property values and can be entered into for speculative purposes, hedging exposures on existing property investments or transferring risk on property portfolios. Derivative contracts are a cost effective method of taking a position on property prices without the need for expensive direct investment in that asset class. They are not generally subject to taxes such as stamp duty which would otherwise be payable on direct property investments. As with other forms of derivatives, a property derivative may allow an investor to ‘short’ the property market or a particular sector if they have a negative view on future performance. Insurance

A key concern for those engaged in a trade of developing property situated in the UK is the imposition of UK taxation on the profits of that trade. This Practice Note looks at what constitutes such a trade, and the charge to UK corporation tax and income tax on trading profits. In this Practice Note, CGT means both capital gains tax and corporation tax on chargeable gains. Trading vs investment For companies subject to corporation tax, the corporation tax rules that apply to the profits of trades generally apply also to the profits of a trade of property dealing and development. The specific rules which apply to profits from trading in and developing UK land (from 5 July 2016) do not apply where the relevant profit or gain would already be brought into account as income for corporation tax purposes. For more details, see Practice Note: Transactions in UK land—tax rules. The corporation tax rules applying to trading profits are separate from those applying to the profits of a property

Date [date] Parties 1 [name of Owner] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address] (Owner) 2 [name of Developer] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address] (Developer) 1 Definitions In this Agreement, the following definitions apply: Adjudication Date • the date on which any adjudicator appointed under HGCRA 1996 to determine a dispute concerning an amount due to: (a) the Developer under this Agreement; or (b) the Building Contractor under the Building Contract; issues their decision; [Adverse Rights • any easement, covenant, right or other interest in or over the Property, the release, discharge or variation of which is reasonably necessary in order to facilitate the Works or the use and occupation of Development;] [Adverse Rights Agreement • any document giving legal effect to the release, discharge or variation of an Adverse Right;] Appointment • a deed executed by each member of the Professional Team [substantially] in the form [of the respective drafts] attached to this Agreement at Appendix 6 with any amendments that: (a) the Developer [reasonably] requires; [and that] (b) [ [(if the amendments would [materially] adversely affect the Owner’s rights under the relevant Appointment)], are approved

Securing necessary easements over third party land Where third party land intervenes between a new development and the public highway, most developers are aware that they will need to secure a right of way over the third party land in order to access the development. It is important that easements required for utilities and services are not overlooked. Where land is sold in parts, the supply of essential services to the new development depends on the effective grant of easements over any land in third party ownership. The utility provider’s rights A utility provider may have a choice whether to acquire a private easement to lay and maintain facilities across other land, or to rely on statutory rights (for example under the Water Industry Act 1991 or the Electricity Act 1989—see Practice Note: Statutory wayleaves and rights of access). Where a private easement is granted, it is not necessarily essential that dominant land is identified in the usual way. In Bate v Affinity Water, the judge was of the view

Structure Reasons for the contractor to participate in a JV There are a number of reasons why a contractor may wish to enter into a JV in relation to a development project. These include: • allowing several contractors to participate together to deliver large projects by pooling expertise and resources (eg one party builds the residential element of the scheme, one provides land as a contribution to the JV, one has expertise in commercial development and one has infrastructure expertise) – this may necessitate establishing a structure which sets out an agreed strategy and allows the contractors to have rights of control and influence depending on the relative sizes of their investments • increasing the likelihood of winning a tender where pooled expertise and a strong balance sheet provides a competitive advantage • sharing risk with another party including other contractors and also to place specialist risk with the relevant JV party • combining specialist knowledge and expertise to leverage resources on a larger scale and for greater returns • gaining access to particular market knowledge