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In this issue: Budgets and Finance Bills VAT Employment taxes Real estate taxes Companies and corporation tax International Daily and weekly news alerts Dates for your diary New and updated content Trackers Useful information Budgets and Finance Bills Finance (No 2) Bill 2024 published Finance (No 2) Bill 2024 is now available. Also referred to as the Spring Finance Bill 2024 (SFB 2024) in the Spring Budget 2024 documentation, it was presented to the House of Commons and received its first reading on 13 March 2024. The date of the second reading will be confirmed. Once enacted, SFB 2024 will become the Finance (No 2) Act 2024. For detailed commentary on the SFB 2024 and to track its progress through Parliament, see News Analysis: Publication of Spring Finance Bill 2024 and Tax—Finance Act 2024 and Finance (No 2) Bill 2024 tracker. See: Finance (No 2) Bill. Bill amending Class 1 and...
The Land Charges Act 1972 (LCA 1972) The LCA 1972 sets out a scheme under which particular charges and incumbrances concerning unregistered land are to be entered as land charges on the land charges register, maintained by the Land Charges Department of HM Land Registry, which is based at its office in Plymouth. That register is completely separate from the register used for substantive title registration. Land charges operate to safeguard the interests, in unregistered land, of third parties who do not possess the title deeds to the land and therefore cannot control when and how the land is dealt with or disposed of. If a charge, or an obligation that affects unregistered land, is not protected by the registration of a land charge, there is a risk that valuable property rights will be lost. In addition, the LCA 1972 requires HM Land Registry, alongside the land charges register, to keep the following registers: pending land actions and pending actions in bankruptcy writs...
FORTHCOMING CHANGE: The Renters’ Rights Act 2025 The Renters’ Rights Act 2025 obtained Royal Assent on 27 October 2025. For guidance on the Act’s effect on residential tenancies in England, see Practice Note: Renters’ Rights Act 2025—key provisions... A Absolute title A category of title available for registered land. Absolute title is the strongest class that can be granted; it denotes that, apart from matters on the register and any overriding interests, nothing affects the registered proprietor’s freedom to deal with the land... Abstract (of title) A certified summary, prepared by a lawyer, setting out the contents of the title deeds for a particular property... Acquiring authority See Compulsory purchase... Act of Parliament Legislation passed by both Houses of Parliament in the form of a written Bill and given Royal Assent. Sometimes called primary legislation. See also Secondary legislation... Adoption The legal process by which a highway in private ownership becomes a highway maintainable at the public expense....