Real burden meaning

This Checklist outlines the matters to weigh up and assess when preparing real burdens and title conditions in dispositions in Scotland. It looks in particular at real burdens concerning restrictions on use, alterations and works, as well as personal real burdens. For detail on the nature of real burdens and how they are created and construed, see Practice Note: Real burdens in Scotland—creation and interpretation. For real burdens addressing maintenance duties, see Practice Note: Real burdens dealing with maintenance obligations in Scotland. In this Checklist, the land affected by the burden is called the ‘burdened property’ and the land that enjoys the burden is the ‘benefitted property’. Drafting considerations When preparing a disposition, first ask whether imposing real burdens is required. It might be adequate simply to depend on: common law, e.g. the common laws regarding boundaries planning law (which will have a significant effect on proposed land uses) the Tenement Management Scheme (brought in by section 4 and Schedule 1 to the...

This flowchart serves as an aide-mémoire for examining and construing real burdens affecting land in Scotland. It is not a detailed note and, accordingly, appropriate reference should be made to the Title Conditions (Scotland) Act 2003 (TC(S)A 2003) and the Abolition of Feudal Tenure etc (Scotland) Act 2000 (AFT(S)A 2000) for more detail. See Practice Notes: Real burdens in Scotland—creation and interpretation and Real burdens in Scotland—enforcement and extinction and Flowchart: Feudal burden—determining whether it survives the Abolition of Feudal Tenure etc (Scotland) Act 2000—flowchart. Note 1 If the burden originated on...

This Flowchart This flowchart shows how UK residence is assessed under the ‘sufficient ties’ test. Please also consult the Statutory residence test and residence flowchart (automatic tests), as well as the Statutory residence test—‘home’ flowchart...

Where a real burden dates from before 28 November 2004, then determine whether it is a feudal real burden and, if so, whether it remained effective after abolition of the feudal system in Scotland by section 73 of the Abolition of Feudal Tenure etc (Scotland) Act 2000 (AFT(S)A 2000)...

Although the government chose not to advance a proposal to give firms a heavier burden of responsibility, the reforms still carry real weight for companies and investors. They tighten the eligibility tests and enhance both investor declarations and compulsory information standards. Businesses must be compliant by the go-live date. Those seeking capital under the financial promotion exemptions will have to include additional disclosures in their investor communications. This is intended to help prospective investors perform basic due diligence on the person’s investment marketing, and to support the Financial Conduct Authority (FCA) in examining possible non-compliance with the exemptions. HM Treasury consulted two years ago on revisions to the financial promotion exemptions in the Financial Promotion Order for high net worth individuals and sophisticated investors. In its November 2023 consultation response, the government set out the final changes, which take effect from 31 January 2024. Below, we look at what companies should note to remain compliant with the updated conditions in the revised exemptions and offer a few practical pointers for...

Ioannis Mallas v Persimmon Homes Ltd and another [2025] EWHC 2581 (TCC) What are the practical implications of this case? This judgment provides useful guidance on the legal and practical handling of residential defect claims, whether framed in contract or under the DPA 1972. Key points include: Fitness for human habitation: For DPA 1972 purposes, a home will only be unfit where defects present a real threat to health or safety, or give rise to significant inconvenience. Not every fault or shortcoming in design or construction will be actionable under the DPA 1972. Appropriate remedial solution: Demolishing a newly completed property is an exceptional measure, justified only if the building is dangerous or structurally compromised. In general, claimants can recover the reasonable cost of rectifying defects. Where two remedial schemes are equally effective, the less costly should ordinarily be chosen. Evidential burden: Wherever possible, defect allegations should be underpinned by inspection evidence. In this matter, the claimant’s expert visited the property 14 times...

Olympic Council of Asia v Novans Jets LLP [2022] EWHC 88 (Comm) What are the practical implications of this case? Many of the conclusions flowed from the fact that neither side had lawyers involved in preparing the agreement. That omission made the terms hard to construe—first for the parties when deciding how to deal with the disputed invoice, and then for the court when determining the outcome. Acknowledging the potential injustice of a purely literal approach, Mrs Justice Moulder signalled that the court will consider the surrounding commercial context, particularly where the drafting is ambiguous and there is a real danger the parties accepted provisions which, with hindsight, did not advance their interests (para [163]). The decision also serves as a caution to those attempting to invoke contractual remedies before engaging with their opposite number. In assessing whether there had been a repudiatory breach, the court reiterated the need for clear proof of an intention to renounce the contract. Ultimately, a burden is imposed on parties who find...

Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Türkiye’s tax landscape is intricate, operating through numerous laws, regulations, communiqués and subsequent amendments. The key legislative instruments include: Tax Procedure Law No. 213 (10 January 1961) Corporate Tax Law No. 5520 (21 June 2006) Value Added Tax Law No. 3065 (2 November 1984) Stamp Tax Law No. 488 (11 July 1964) Income Tax Law No. 193 (6 January 1961) Broadly, the Turkish Tax System is considered under three headings: (i) income taxes, such as individual income tax and corporate income tax; (ii) taxes on expenditure, including Value Added Tax (VAT), the Banking and Insurance Transactions Tax and Stamp Tax; and (iii) taxes on wealth, for example Property Tax and Inheritance and Gift Tax. For natural persons, residency, ownership of property and citizenship are key in determining which taxes apply in Türkiye. An individual’s tax burden is mainly linked to their earnings,...

A glossary of frequently used terms and phrases in Scottish Private Client law, with the closest England and Wales equivalents (where applicable) and links to helpful websites Ab intestato Meaning From someone who dies without a will; describes property taken under the laws of intestate succession. Nearest English equivalent None Action of specific implement Meaning A court action seeking an order compelling a party to carry out a particular act. In Scotland there is no division between equitable and legal remedies, unlike England and Wales. Nearest English equivalent Specific performance (an equitable remedy for breach of contract that can be ordered alongside, or in place of, damages) Advance notice Meaning An entry in the relevant property register that protects the grantee of a deed intended for registration in the Land Register of Scotland. The protected period of 35 days begins on the day after registration....

Certificate of title A certificate of title (sometimes referred to as a certificate on title) is a distinct form of report on title. When solicitors are engaged to examine the title to land—for example, where land is being acquired or offered as security—they prepare a report on title for their client, setting out the results of that investigation. Details of rights benefiting the land Any charges, easements, or other third-party interests or potential interests that burden the land The process of investigating title is also known as legal due diligence. See Real estate in corporate transactions—overview for further information. Sometimes, a client will instruct its solicitors to produce a report on title for someone other than the client, for instance a mortgage lender or a purchaser of shares in a company owning the land, or in relation to a company flotation or a tender process with multiple bidders. A report addressed to a third party is usually described as a certificate...