Reference Briefings
11 key takeaways: The Budget 2023 for HNWIs & business owners
Required Reading: Mishcon de Reya provides an essential briefing on the key announcements in yesterday's Budget statement, highlighting 11 need-to-know policy and tax changes...
AML Essentials: Property agents’ five most-asked questions on anti-money laundering compliance
AML expert Caroline Walters answers the five most frequently asked questions put to FCS Compliance in 2022 for the property market…
Budget Explainer: Here are some ways to read between the lines on what’s being reported
Simon Wren-Lewis, an Economics Professor at the University of Oxford, explores how media coverage of government finances and Budget statements can be confusing, and often misleading - highlighting some…
New housing developments must deliver a ‘positive benefit to nature’ from November
New 'Biodiversity Net Gain' requirements for property developments are coming soon, to improve wildlife habitats and help slow species decline across the UK.
Required Reading: Typed name is sufficient to transfer interest in property
There's 'a wide discretion when showing compliance with the usual legal formalities relating to the transfer of beneficial interests in property', say lawyers Emma Preece & Laura Bushaway, following a…
SDLT: Black and White, or (50) Shades of Grey?
Matt Spencer and Charlotte Jeanroy of Kingsley Napley explore the 'wonderfully complicated' world of Stamp Duty, highlighting a number of legitimate ways buyers can mitigate their transaction tax burden.
The Registration Gap: How long does it take for a transaction to be processed by the Land Registry?
A recent service update on processing times revealed that the Land Reg receives around 2.3 million applications and requests per month.
Register of Overseas Entities: 31st Jan deadline looms large
New rules are 'already having a major impact on UK real estate transactions and any overseas entities that own affected UK real estate and have not yet registered their beneficial owners at Companies…
Upward Extension Tangles: On the pitfalls & opportunities of Permitted Development Rights
Roy Pinnock of Dentons explores the complex use and ramifications of permitted development rights at a property development in Newbury.
On a rare mixed-use SDLT success for the taxpayer
The buyer of a barn conversion with 39 acres has managed to pull-off a 'rare win' to pay the lower Stamp Duty rate for mixed-use properties, says Helen Coward of Charles Russell Speechlys.
‘Far more than just bricks & mortar’: What buyers need to know about branded residences
'From a legal perspective, the branded residence is more complex than a traditional purchase,' write Penny Cox and Jessica Lewis, 'for it is far more than just bricks and mortar.'
Required Reading: The 2022 Autumn Statement for HNWIs & business owners
Mishcon de Reya highlights the key points and policies from yesterday's Autumn Statement - noting that what wasn't announced is 'arguably more interesting and revealing' than what was in Jeremy Hunt's…