CASE HUB ARCHIVED–this archived case hub reflects the position at the date of the decision of 8 May 2015; it is no longer maintained. See further, timeline and commentary. Case facts Outline CMA Chapter I investigation against the Three Counties Estate Agents Association, three estate agents that are members of the association (and their parent companies) and Trinity Mirror Southern Ltd (and its parent company), owner and publisher of the local newspaper for entering into agreements aimed at restricting how members of the association advertise their fees or discounts (Case CE/9827/13). The CMA issued its enforcement decision and imposed fines totalling over £735,000 on 08/05/2015. Parties • Three Counties Estate Agents Limited, trading as Three Counties Estate Agents Association • Waterfords (Estate Agents) Ltd • Castles Property Services Ltd • Hamptons Estates Ltd (trading as Hamptons International) and its ultimate parent companies Countrywide plc and Countrywide Group plc • Trinity Mirror Southern Ltd, owner and publisher of the Surrey & Hants Star Courier, and its ultimate parent company Trinity Mirror plc Market(s) Estate and letting agencies Background The

Schedule 4 The Properties Part A The Freehold Properties Property address Title number and quality of title Registered proprietor Other matters affecting the property and not recorded on the title Apportionment of sale price Missing documents Property 1 [details] [details] [details] [details] [details] [details] Property 2 [details] [details] [details] [details] [details] [details] Property 3 [details] [details] [details] [details] [details] [details] Property 4 [details] [details] [details] [details] [details] [details] Property 5 [details] [details] [details] [details] [details] [details] Part B The Leasehold Properties Property address Title number and quality of title Registered proprietor Other matters affecting the property and not recorded on the title Landlord’s consent to assign required? Apportionment of sale price Missing documents Property 6 [details] [details] [details] [details] [Yes OR No] [details] [details] Property 7 [details] [details] [details] [details] [Yes OR No] [details] [details] Property 8 [details] [details] [details] [details] [Yes OR No] [details] [details] Property 9 [details] [details] [details] [details] [Yes

Property tax describes, in practice, the range of taxes that arise on the acquisition, ownership, occupation, letting, development and disposal of land and buildings. It is not a single defined tax; rather a practitioner’s shorthand for multiple regimes set out in statute and case law.Key UK transaction taxes include Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land Transaction Tax (LTT) in Wales, and Land and Buildings Transaction Tax (LBTT) in Scotland. Annual/occupation charges include council tax (England, Wales, Scotland), domestic rates (Northern Ireland) and non-domestic rates/business rates. Other UK property-related taxes include Capital Gains Tax (CGT) or Corporation Tax on chargeable gains, Income Tax on rental income, Inheritance Tax (IHT), and the Annual Tax on Enveloped Dwellings (ATED) for certain corporate-owned UK residential properties. Surcharges (e.g. additional dwelling supplements) and reliefs apply by jurisdiction.In Ireland, property tax commonly refers to stamp duty on transfers, Local Property Tax (LPT) on residential property, commercial rates, CGT on disposals and Income Tax on rents.The term is used across conveyancing, real estate finance, investment, leasing and private client work to assess transaction viability, structure holding vehicles, allocate liabilities in contracts and leases, and model after-tax returns. Usage is broadly consistent, subject to the above jurisdictional differences.

This Table considers the key property tax issues for a buyer to consider on an asset purchase and a share acquisition. For detailed commentary on the tax issues highlighted in this Table see: • Stamp duty land tax subtopic • Scotland: Land and buildings transaction tax subtopic • Wales: Land transaction tax subtopic • VAT on property subtopic • Capital allowances subtopic • Direct tax treatment of property ownership subtopic • Real estate transactions and tax subtopic The tax issues that arise on each transaction will vary depending on the particular circumstances of the transaction. This Table lists the main issues that may arise, but it is not exhaustive. It has been drafted to provide practitioners with an introduction to the typical tax issues that may arise. This Table assumes that: • the property is commercial property and not residential • the property is held as an investment (the buyer is acquiring the property as an investment or the company that owns the property holds it as an investment) rather than as a trading asset • the

One of the main functions of the trustee in bankruptcy (trustee) is, in accordance with section 305(2) of the Insolvency Act 1986 (IA 1986), to get in, realise and distribute the bankruptcy estate. Early steps must therefore be taken by the trustee to ascertain what assets vest, where they are, how they can be secured, and how they can be realised. This Practice Note looks at the different kinds of property interest that might vest in the trustee and the principles that govern how the extent of that interest is to be calculated. It concentrates on the principles as they apply in the context of the bankrupt's principal place of residence. This will typically be the most valuable single asset in the bankruptcy estate, and it is one where complications are likely to arise, especially where the bankrupt is or was sharing the property with others. In the context of the matrimonial/family home,

A property tort describes a civil wrong that unlawfully interferes with another person’s land or belongings, giving rise to a claim for damages, an injunction, or other remedies. It is not usually a defined statutory term, but a descriptive label used in practice across England and Wales, Scotland, Northern Ireland and Ireland for a group of torts (or delicts in Scots law) affecting property rights.In England and Wales, Northern Ireland and Ireland, property torts commonly include trespass to land, private nuisance, negligence causing damage to land or chattels, and conversion or trespass to goods. In Scots law, the parallel concepts are found principally in the law of delict, such as nuisance and wrongful interference with possession.Key features are: (i) interference with proprietary or possessory interests rather than purely personal interests; (ii) fault-based or, in some cases, intentional conduct; and (iii) remedies aimed at compensation for loss or preventing ongoing or future interference with land or movable property.The concept is practically significant in real estate disputes, construction and development, neighbour disputes, professional negligence causing property damage, and claims involving damage to or wrongful detention of goods.

Selling, buying and leasing property for P A deputy can be involved in a number of different property transactions on behalf of P depending on their circumstances. This can include the sale of property that has become unsuitable for P, the purchase of an alternative property or the rental of accommodation for P, which is often the case pending the finding of a more permanent accommodation solution for P and their family. Standard 6 of the 2023 Deputy Standards Policy, published by the Office of the Public Guardian (OPG), deals with property management and clearly sets out that a deputy must manage P’s property in line with the deputyship order and in P’s best interests. Further detailed guidance on property management is provided in the 2023 Deputy Standards: Guidance for Professional Deputies, also prepared by the OPG. Standard 6 sets out best practice in relation to P’s property. Sale of property Owing to P’s changing care needs, it can be the case that a property becomes unsuitable. In these circumstances, the unsuitable

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 this revised edition. Purchasers, sellers, landlords and tenants should all be aware of the common law principle ‘caveat emptor’ meaning 'let the buyer beware', as the seller is under no duty to disclose material facts to a prospective purchaser. See Practice Notes: Property—enquiries before contract and Misrepresentation, misstatement and non-disclosure in property matters. However, note that if a seller is seeking to rely on the ‘sold with information’ exclusion under the contaminated land regime in Part IIA of the Environmental Protection Act 1990 (EPA 1990), information will need to be provided. There are a range of environmental issues that could potentially lead to liabilities for parties involved in property transactions and therefore an appropriate level of environmental due diligence is recommended wherever property is changing hands. This Practice Note explores the role of the environmental consultant in advising clients in property

Restructuring & Insolvency analysis: The High Court granted the applications of trustees in bankruptcy for orders under section 14 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996) and section 335A of the Insolvency Act 1986 (IA 1986) that property which the bankrupts legally owned—but asserted was beneficially owned by their daughters, did in fact vest in the trustees and an order for possession and sale should be made. The case highlights the importance of clear, contemporaneous documentary evidence and a consistent case in circumstances where a person wishes to demonstrate that ownership of a property differs to that which is recorded at the Land Registry (or elsewhere). It is also important to adduce evidence from all relevant witnesses in support of your case. Written by Laura Newbery, legal director at Addleshaw Goddard LLP.

Definitions In this Agreement, unless the context otherwise requires: 1 [Certificate(s) of Title means the certificate[s] of title in the agreed form marked 'A' relating to each of the Properties, given at Completion by the Seller's Solicitors and addressed to the Buyer [and [insert the names of any other persons who are to receive the benefit of these certificates];] ] Encumbrance means any mortgage, claim, charge (fixed or floating), pledge, lien, hypothecation, guarantee, right of set-off, trust, assignment, right of first refusal, right of pre-emption, option, restriction or other encumbrance or any legal or equitable third party right or interest including any security interest of any kind or any type of preferential arrangement (or any like agreement or arrangement creating any of the same or having similar effect) and Encumbrances means more than one of them; Freehold Properties means the freehold properties of the [Company OR Group], described in Part [insert number] of

Definitions In this Agreement, unless the context otherwise requires: 1 Freehold Properties means the freehold properties of the [Company OR Group], described in Part

In this Agreement, unless the context otherwise requires: 1 [Certificate(s) of Title means the certificate[s] of title in the agreed form marked 'A' relating to each of the Properties, given at Completion by the Seller's Solicitors and addressed to the Buyer [and [insert the names of any other persons who are to receive the benefit of these certificates]];] Encumbrance means any mortgage, claim, charge (fixed or floating), pledge, lien, hypothecation, guarantee, right of set-off, trust, assignment, right of first refusal, right of pre-emption, option, restriction or other encumbrance or any legal or equitable third party right or interest including any security interest of any kind or any type of preferential arrangement (or any like agreement or arrangement creating any of the same or having similar effect) and Encumbrances means more than one of them; Freehold Properties means the freehold properties, described in Part [insert number]