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Conveyancing 7th edition [Mīkstie vāki]

  • Formāts: Paperback / softback, 712 pages
  • Izdošanas datums: 28-Aug-2014
  • Izdevniecība: Oxford University Press
  • ISBN-10: 0198707169
  • ISBN-13: 9780198707165
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  • Formāts: Paperback / softback, 712 pages
  • Izdošanas datums: 28-Aug-2014
  • Izdevniecība: Oxford University Press
  • ISBN-10: 0198707169
  • ISBN-13: 9780198707165
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Conveyancing is designed for trainee solicitors studying applied land law on the Professional Practice Course in Ireland and will also be of benefit to practitioners. The manual offers complete coverage of all the knowledge needed when practising conveyancing, including the legal concept of property, and the protection, acquisition, and movement of proprietary interests. Featuring updated sample documentation and precedents illustrating the procedural aspects of conveyancing, this seventh edition has been fully revised to cover legislative changes, new practice directions, developments in property registration, and changes in taxation. References are also included to forthcoming reforms. The principles of conveyancing practice are clearly explained, making the book an essential reference for both trainees and practitioners in the field.
Preface v
Authors vi
Acknowledgements viii
Table of Statutes
xxiv
Table of Secondary Legislation
xxxv
Table of Cases
xlii
1 Introduction to Conveyancing and Systems of Registration
1(17)
1.1 What is Conveyancing?
1(1)
1.2 Objectives of the Manual
1(1)
1.3 Major Reforms and Modernisation
2(1)
1.4 Role of Conveyancers
2(1)
1.5 The Conveyancing Process
3(2)
Why this process?
Certificate of title system
Section 51 2009 Act and contracts for the sale of land
1.6 Law Society Standard Documentation
5(2)
Contracts
Objections and requisitions on title
Family law declarations
1.7 Systems of Registration
7(11)
Generally
Registry of Deeds
Land Registry
Systems Contrasted
14(1)
Words and Phrases Commonly Used
15(3)
2 Steps in a Conveyancing Transaction
18(21)
2.1 Introduction
18(1)
2.2 Steps Prior to Formalising a Contract
18(11)
Vendor's solicitor
Purchaser's solicitor
2.3 From Exchange of Binding Contracts to Completion of Transaction
29(3)
Purchaser's solicitor
Vendor's solicitor
2.4 Closing
32(1)
Vendor's solicitor
Purchaser's solicitor
2.5 After Completion of the Sale
33(1)
Vendor's solicitor
Purchaser's solicitor
2.6 How Long Should a Solicitor Keep a File in a Conveyancing Transaction?
34(1)
2.7 Time Landmarks
34(1)
2.8 Purchase of Property---Financial Memo
35(2)
2.9 Chart of Basic Steps in a Residential Conveyancing Transaction
37(2)
3 Ethics
39(17)
3.1 Ethics and Conveyancing
39(1)
3.2 Undertakings
39(6)
What is an undertaking?
Undertakings and conveyancing
Examples
Restrictions on undertakings
Conclusion on undertaking
3.3 Voluntary Conveyances
45(3)
Introduction
Undue influence
Content of the Advice
Signed acknowledgements
Setting up the independent advice
3.4 Acting for a Vulnerable Client
48(2)
3.5 Conflicts of Interest
50(6)
Conflicts of interest
Acting for both parties
Appendix 3.1 Principles Relating to Undertakings
51(5)
4 Title
56(13)
4.1 Introduction
56(1)
4.2 What is `Title'?
56(1)
4.3 Good Title
57(1)
4.4 Good Marketable Title
57(1)
Generally
Certificates of title
Courts of equity
4.5 Open Contracts
58(2)
Statutory provision governing open contracts
4.6 Defective Titles
60(1)
4.7 Roots of Title
60(4)
Introduction
Definition
Basic principle
Age of roots of title
Examples
4.8 The Chain of Title
64(1)
Devolution of unregistered title from the root
4.9 Registered Titles
65(2)
Generally
The Registers
Classes of ownership
Classes of title
Compulsory first registration
4.10 Summary Checklist
67(2)
Unregistered freehold title
Unregistered leasehold/fee farm grant title
Registered title
5 Investigation of Title
69(24)
5.1 Why Investigate Title?
69(1)
5.2 Notice
69(2)
Types of notice
Bona fide---Good faith
5.3 Pre-Contract Enquiries
71(2)
Generally
Specific examples
5.4 Types of Title
73(1)
Leasehold unregistered titles
Fee farm grants under the Renewable
Leasehold Conversion Act, 1849
Freehold unregistered titles
Registered titles
5.5 Documents Produced with the Contract
74(1)
5.6 Important Statutory Provisions
75(1)
5.7 The Chain of Title
76(1)
5.8 Events on Title
76(3)
Deaths on title
Voluntary conveyances
Lost deeds
Certified copy deeds
Deeds of rectification
5.9 Capacity of Vendors
79(5)
Trustee
A committee of a ward of court
A company
Receivers---contractual and statutory
Liquidator
Statutory body
Life tenant
Personal representative
A beneficiary under a will
Attorney
Surviving joint tenant
Mortgagee in possession
Court order
Charitable organisation
The County Registrar
Unincorporated body
5.10 Investigation of Unregistered Title (Notes on Title)
84(3)
Revenue stamp
Date and time of registration
The parties
Recital of title
Recital of contract
Testatum, consideration, receipt clause
Operative words and capacity
Description of property
Habendum
Exceptions and reservations
Finance certificates
Certificates of citizenship
Execution of the deed
5.11 Approach to Investigating a Title
87(1)
5.12 Example Notes on Title
87(1)
5.13 Dealing with Defects on Title
88(1)
5.14 Summary Events on Title
89(2)
5.15 The Land Act, 1965
91(2)
Introduction
Repeal of ss 12 and 45
Provisional list of land for compulsory purchase: s 13
Sporting rights: s 18
6 Contract for Sale
93(70)
6.1 Introduction
93(2)
The form of the contract
Standard Law Society Contract/Conditions for Sale
6.2 The Situation Pre-Contract: Pre-Contract Enquiries---Preparation of the Contract for Sale
95(10)
Checklist for the vendor
Checklist for the purchaser
Particulars of vendor: checklist
Particulars of purchaser: checklist
Value added tax
Negative equity and NAMA
Non Principal Private Residence Charge (NPPR)
Household Charge
Local Property Tax
Water Services (Amendment) Act, 2012
Building Energy Rating (BER) Certificates
General
Beneficial Interest
6.3 Portions of a Contract for Sale to be Completed by Vendor
105(17)
Cover page
Memorandum of agreement
Particulars and tenure
The documents schedule
The searches schedule
The special conditions
General conditions
Non-title information sheet
Furnishing the draft contract to the purchaser's solicitor
6.4 The Situation Pre-Contract---Purchaser's Pre-Contract Enquiries
122(5)
Introduction
Value Added Tax
Enquiries in relation to physical condition and location of property
Enquiries arising out of documents including the contract
6.5 Execution of the Contract
127(1)
6.6 The Situation Post Contract---The Deposit
128(1)
6.7 The Position Post Contract---Working Towards Completion
129(2)
Delivery of title
Requisitions on title
The assurance
Documents of title relating to other property
Risk
Inspection
Non-merger
6.8 Completion
131(3)
Completion and interest
Completion notices
Sample notices: General condition 40
6.9 Problems---Resolution and Consequences
134(29)
Arbitration
Forfeiture of deposit and resale
Damages for default
Rescission
Remedies available to vendor/purchaser under the Law Society Contract for sale
Appendix 6.1 General Conditions of Sale 2009 Edition
137(26)
7 The Family Home, the Shared Home, and Cohabiting Couples
163(28)
7.1 Introduction
163(1)
7.2 Protection of Rights of Residence of Spouses and Civil Partners
163(19)
Family Home Protection Act, 1976
Section 54 of the Family Law Act, 1995 Exceptions
Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010 Exceptions
The meaning of `conveyance'
The meaning of `family home' and `shared home'
The meaning of `consent'
Standard queries
Particular enquiries
7.3 Family Law Act, 1981
182(1)
Engagement gifts: ss 3 and 4
Broken engagements: s 5
7.4 Power of the Court to Deal with Property
183(2)
The family Home Protection Act, 1976 and the Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010
The Judicial Separation and Family Law Reform Act, 1989
The Family Law (Divorce) Act, 1996
Registration of court orders
7.5 Qualified Cohabitants
185(1)
7.6 Conveyancing Requirements Regarding Cohabitants: Deeds of Confirmation
186(5)
Appendix 7.1 Schedule of Law Society Family Law Declarations
187(3)
Appendix 7.2 Additional Jurats Reflecting the Changes Introduced by S 49 Civil Law (Miscellaneous Provisions) Act, 2008
190(1)
8 Drafting
191(26)
8.1 Introduction
191(1)
8.2 Drafting a Deed in Relation to Unregistered Title
191(11)
Introduction
What is a `deed'?
Parts of the deed
Specimen deed of conveyance
Analysis of deed
8.3 Drafting a Transfer (A Deed in Relation to Registered Land)
202(1)
8.4 Procedure for Registration of Deeds in the Registry of Deeds
202(2)
Requirement for registration
Application form
Function of Registrar
8.5 Sample Deeds
204(13)
Freehold conveyance
Assignment of entire leasehold interest
Assignment of part of a leasehold interest
Specimen assignment and conveyance (assurance)
Land Registry transfer (freehold folio)
Land Registry transfer (transfer of part of folio)
Land Registry transfer (leasehold folio)
Land Registry transfer (leasehold folio with vesting certificate containing declaration of merger)
Land Registry voluntary transfer retaining right of residence
Land Registry transfer of family home into joint names of spouses
Land Registry transfer of Dublin Corporation house held under transfer order (leasehold folio)
Conveyance of a family home subject to a mortgage, by a husband to himself and his wife as joint tenants, the mortgagee participating to release the husband from his sole covenant to pay the mortgage debt and to obtain a joint and several covenant from the husband and the wife
Assignment of an unencumbered leasehold interest in a family home by a husband to himself and his wife as joint tenants
9 Mortgages
217(42)
9.1 Introduction
217(1)
9.2 What is a Mortgage?
217(2)
Introduction
Charges
9.3 Discharge of a Mortgage
219(1)
9.4 Content of the Mortgage Deed
220(1)
Introduction
Additional covenants
Letter of loan offer
9.5 Types of Mortgages
221(2)
`Principal sums'
`All sums due'
The annuity mortgage
Endowment mortgage
9.6 Sale
223(4)
Accountable trust receipt
QED form
Special condition
Mortgagee selling under power of sale
Requisitions on title
9.7 Purchase
227(6)
Special condition
Certificate of title system (2011 edition)
9.8 Acting for the Lending Institution
233(3)
Introduction
No investigation of title
Investigation of title
Warning: Undertakings in commercial loan transactions
9.9 Borrowing by a Company
236(1)
9.10 Insuring the Property
237(1)
9.11 Indemnity Bond
237(1)
9.12 Bridging Finance
237(1)
9.13 Equity Release Schemes
238(1)
9.14 Enforcement
239(20)
Introduction
Appointment of a receiver
Court order for possession followed by sale
Appendix 9.1 Solicitor's Undertaking (2011 edn)
240(7)
Appendix 9.2 Certificate of Title (2011 edn)
247(4)
Appendix 9.3 Approved Guidelines and Agreement (2011 edn)
251(8)
10 Searches
259(14)
10.1 Introduction
259(1)
What are searches?
Why carry out searches?
10.2 Types of Searches
260(7)
Judgments Office search
Sheriff's Office search
Bankruptcy Office search
Planning Office search
Building Control Register search
Environmental searches
Companies Office search
Registry of Deeds Search
Land Registry search
Priority searches
Additional searches
10.3 Who Carries Out Searches?
267(1)
10.4 When are Searches Carried Out?
267(1)
10.5 What to do with the Result of Searches?
268(1)
10.6 Sets of Searches
268(5)
Generally
Second-hand houses
Housing estates/new houses
11 Planning
273(90)
11.1 The Planning Authority
273(5)
Introduction
Planning and Development Act, 2000
Definition
Functions of a planning authority
11.2 Planning Register
278(2)
Introduction
Contents of the planning register
The register from a conveyancer's point of view
11.3 Development Plan and Development
280(3)
Review and variation of development plan
Development
Established use, abandoned use, resumption of abandoned use
11.4 Exempted Development
283(8)
Introduction
Development prior to 1 October 1964
Exempt development under s 4 of the 2000 Act
Exempt development under the 2001 Regulations
Further exemptions for uses: Art 10
Restrictions to the exempted development classes in Parts I, II and III of the Second Schedule
Reference to An Bord Pleanala under the 2000 Act, s 5
Application of exempt development regulations to conveyancing solicitors
New houses and exempt developments
11.5 Application for Planning Permission
291(9)
Why apply for planning permission?
Who may apply?
Procedure to apply for planning permission
Notices
Obligation of local authority re planning file
Who may comment on the application?
Time periods
Power to impose conditions
Conditions in planning permissions from a conveyancing point of view
Severance of conditions
Planning permission by default
Reasons for decision
Grant of permission
Permissions for retention of structures or continuance of use
11.6 Planning Appeals
300(1)
Introduction
11.7 Enforcement
300(5)
Enforcement procedure under the 2000 Act
Criminal prosecution
The enforcement notice procedure
Section 160---planning injunctions
Enforcement from a conveyancing perspective
Time limits for enforcement procedures post 2000 Act
11.8 Planning Requisitions
305(17)
Introduction
Planning requisitions
Building control requisitions
Local Government (Multi-Storey Buildings) Act, 1988: Requisition 35
11.9 The Building Control Acts of 1990 and 2007, Building Control Regulations, 1997--2013, and Building Regulations, 1997--2013
322(12)
Introduction
Introduction to the Building Control Act, 1990
Application and commencement
Exemptions from the Building Control Act, 1990
Commencement notices
Exemptions from the need to serve commencement notices
Definitions
Fire safety and disability access certificates
Application for fire safety certificate
Exemptions to the requirement to obtain a fire safety certificate
Dispensations/relaxations
Alteration or extension of existing buildings
Liability, penalties, and enforcement
Multi-storey buildings
11.10 Planning Warranty
334(10)
Introduction
General condition 36(a)
Production of documentation
Financial conditions
Certificates/opinions
Building Control Act, 1990
Continuance of warranty
Sample special conditions
Consequences of non-disclosure
11.11 Architects' Certificates of Compliance
344(7)
Introduction
Why is an architect's certificate of compliance required?
Who should certify compliance?
Standard forms of compliance
What is the essential information?
Integrated Pollution Control (IPC) licensing
Certificates of compliance with retention permission
11.12 Analysis of Planning Documentation
351(10)
Introduction
Planning documentation checklist
How long does a planning permission last?
A general approach to a planning question
11.13 Building Energy Rating (BER) Certificates and Display Energy Certificates (DEC)
361(2)
12 New Houses
363(44)
12.1 Introduction
363(1)
12.2 What is Involved in the Contract to Purchase a New House?
364(1)
12.3 The Building Agreement
365(12)
Introduction
Unfair terms
Breach of unfair terms order
Main provisions
General conditions
12.4 The Contract for Sale/Agreement for Transfer/Conveyance
377(3)
Introduction
Parties
The property
The Documents Schedule
Closing date
Purchase price
Special conditions
One-off new houses
12.5 Stamp Duty and New Houses
380(4)
Generally
Purchase of site with connected building agreement
New dwellinghouses and apartments with floor area compliance certificates
New dwellinghouses with no floor area certificate
12.6 Booklet of Title
384(9)
Introduction
Sample documentation
Original objections and requisitions on title
Section 72 declaration
Draft declaration of identity
Floor area compliance certificate
Indemnity in respect of roads and services
Indemnity re footpaths, kerbs, and grass margins
Family law declaration/certificate
Requisitions on title
12.7 Documents Required on Completion
393(2)
Checklist of documents required on completion
Completion documents for registered land
Additional documents for unregistered land
12.8 Miscellaneous Matters
395(1)
C2 or tax clearance certificate
Optional extensions/garage conversions/conservatories
12.9 The Deed of Assurance
395(2)
Introduction
The deed---registered land
The Deed---unregisterd land
The building covenant
12.10 Structural Defects
397(3)
Introduction
Common law
Breach of contact
HomeBond
12.11 Deposits
400(7)
Historical background
`Subject to contract'
Purchaser protection pledge
Roche v Peilow
The recommended procedure for deposits
Stage payments outside the HomeBond insurance scheme
HomeBond deposit protection
13 First Registration
407(44)
13.1 Introduction
407(3)
Systems of registration
Registration of title
Accessing information
First registration
13.2 Compulsory Registration
410(3)
Section 23 of the 1964 Act
Section 24 of the 1964 Act
Areas prescribed under s 24
Amendment to s 24
Effect of non-registration
Summary
13.3 First Registration Based on Documentary Title
413(19)
Statement of title
Title to be shown
All original deeds and other documents
Form 1 or Form 2
Form 16 affidavit of discovery
Searches
Burdens
Appurtenant rights
Mines and minerals
Map
Dealing with property the subject of a first registration application pending in the Land Registry
Development schemes
Title to be registered
Freehold
Leasehold
Certificate in Form 3
Vesting certificate
13.4 First Registration of Title Based on Possession
432(18)
Introduction
Statutory provisions
The law
Title claimed
Adjacent property owned by the applicant
Overholding on lease or tenancy
Areas left out of Land Commission vestings
Successive squatters
Adverse possession and fee farm rents
Adverse possession and trustee applicants
Adverse possession against a company
Adverse possession against the State
Vesting certificates
Summary of Land Registry requirements
Form 5
Treatment of case by the Authority
Applicant dies prior to first registration
Notices served
Objections
Replies to rulings
Sample rulings
13.5 Cautions against First Registration
450(1)
14 Dealings with Registered Land
451(69)
14.1 Introduction
451(4)
What is a register of title?
Conclusiveness of title
Title subject to equities/Possessory title
Basis of registered title
Appeals and review
Rectification
Estates
Types of folio
Dealings
14.2 Land Registry Mapping
455(6)
References
Digital map
Function of a map
Accuracy
Conflict
Current edition of map
Title or filed plans
Requirements for maps lodged for registration
Mapping search
Colouring
Conclusiveness of boundaries
Areas
Subdivision application
14.3 Ownership
461(3)
Types of ownership
Application
Ways of registering
14.4 Conversion of Title
464(5)
`Subject to equities'
Equity note
Title possessory
Discharge/conversion
Thirty-year rule
Twelve-year rule
Form 13
Untenanted land
Exchange
Others
Lands not purchased under Land Purchase Acts
Qualified title
14.5 Transfers
469(5)
Who may transfer by deed of transfer?
Deed of transfer
Lost transfer of registered land
14.6 Long Possession of Registered Land: s 49
474(6)
General
Form 6
Example
Notices
Objections
Evidence of death
Estates of deceased persons
Co-ownership
Bailiffs
Appurtenant rights
Leaseholds and tenancies
Position pending registration
Capital taxes
14.7 Change of Ownership on Death
480(6)
Sale by personal representative
Registration of survivor(s) of joint tenants
Note of death
Registration of successor of a limited owner
Transmissions of ownership on death of registered owner
Legislative history
Transmissions
Miscellaneous
14.8 Cautions, Inhibitions, and Priority Searches
486(8)
General
Difference between cautions and inhibitions
Cautions
Inhibitions
Priority entry
14.9 Family Home Protection Act, 1976, the Family Law Acts and the Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010
494(3)
Notice under s 12 of the 1976 Act and s 36 of the 2010 Act
Property adjustment orders
Lis pendens
Transfer into joint names
494(3)
14.10 Land Certificates and Certificates of Charge
497(1)
14.11 Prohibition Notes
497(1)
Section 59(2) of the 1964 Act
Housing Act, 1966, s 90
Labourers Act, 1936, s 17
Statutory authorities
14.12 Burdens
498(4)
Introduction
Conclusiveness of the Register
Registration and discharge
Extensions to ss 69 and 72
Mapping
Persons entitled to be registered
Priority
Assent
Words of limitation
Lease burden
Release of burdens
14.13 Charges
502(5)
Section 69(1)(b)
Creation
Registration
Stamping
Contents of the deed
Companies Registration Office
Collateral charge
Debentures/floating charges
14.14 Discharges
507(3)
Charge paid
Discharge/release by the owner of charge or burden
eDischarges
Receipt under s 18
No release forthcoming
No ownership of charge registered
Charge statute barred
Burdens
14.15 Judgment Mortgage
510(4)
Generally
Duty of Authority
Release
Inspection
Cases
Co-ownership
Companies
Administration of estates
District Court
Foreign judgments
Priority of judgment mortgage and charges
14.16 Lis Pendens
514(1)
Generally
Application for discharge
Unregistered land
Registered land
Lis pendens and unregistered transfers
14.17 Corporate Bodies
515(5)
First registration of or transfer to a Company
Transfer by a company
Companies in liquidation
Company in receivership
Execution of deed of transfer
Property of dissolved company
Charges
Judgment mortgages
15 Requisitions on Title
520(31)
15.1 Introduction
520(1)
15.2 Time Limits
521(2)
General condition 17
General condition 18
15.3 Law Society Objections on Title
523(1)
15.4 Law Society Requisitions on Title
523(28)
Requisition 1 Premises
Requisition 2 Services
Requisition 3 Easements and rights
Requisition 4 Obligations/Privileges
Requisition 5 Forestry
Requisition 6 Fishing
Requisition 7 Sporting rights
Requisition 8 Possession
Requisition 9 Tenancies
Requisition 10 Housing (Private Rented Dwelling) Acts, 1982--1983
Requisition 11 Outgoings
Requisition 12 Notices
Requisition 13 Searches
Requisition 14 Incumbrances/Proceedings
Requisition 15 Voluntary disposition/Bankruptcy
Requisition 16 Taxation
Requisition 17 Non-resident vendor
Requisition 18 Body corporate vendor
Requisition 19 Land Act, 1965
Requisition 20 Unregistered property
Requisition 21 Identity
Requisition 22 Registered property
Requisition 30 Safety, health and welfare regulations
Requisition 32 Food hygiene regulations
Requisition 33 Leasehold/Fee farm grant property
Requisition 34 Acquisition of fee simple under Landlord and Tenant (Ground Rents) Act, 1967
Requisition 36 New flats/New managed properties
Requisition 37 Second-hand flats/Second-hand managed properties
Requisition 38 Tax-based incentives
Requisition 39 Milk quotas
Requisition 40 Licensing
Requisition 41 Restaurant/Hotel
Requisition 42 Special restaurant licence
Requisition 43 Dancing, music, and singing
Requisition 44 Documents required on closing
16 Conveyancing and Taxation
551(88)
16.1 Introduction
551(1)
16.2 Conveyancing Taxation Checklist
551(2)
Capital gains tax
Stamp duties
Capital acquisitions tax (CAT)
The Finance (Local Property Tax) Act, 2012
The Local Government (Charges) Act, 2009 (NPPR) and the Local Government (Household Charges) Act, 2011
VAT
16.3 Stamp Duties
553(6)
Introduction
The compulsory nature of stamp duty, the Finance Acts 1991 and 2012 and penalties
16.4 Residential Property
559(6)
Rates of stamp duty
Residential property rates of stamp duty
New houses and apartments
Mixed use property
Stamp duty on contents and fixtures
Stamp duty evasion
16.5 Mortgage Head of Charge
565(1)
16.6 Lease Head of Charge
565(1)
Rent
Premium
16.7 Conveyance by Way of a Sub Sale
566(1)
Exchanges of property
Deeds of family arrangement
16.8 Fixed Duties
567(2)
Stamp duty on gifts---voluntary dispositions inter vivos
Information from Property Registration Authority
Resting in Contract: s 31A of the SDCA
16.9 Exemptions and Reliefs
569(5)
Section 79 SDCA Associated companies
Land acquired by approved sport bodies
Transfer of stock or marketable securities under E1,000
Transfers between spouses/civil partners certain cohabitants
Certain transfers following the dissolution of marriage or civil partnership and certain transfers by cohabitants
Conveyances on sale and voluntary dispositions to young trained farmers
Consanguinity relief
Family farm transfer relief
Commercial woodlands
Charities
Transfers by housing authority or Affordable Home Partnership now stampable
16.10 Adjudication
574(1)
16.11 Particulars Delivered Form
575(1)
16.12 New Stamping System
575(3)
E-stamping
Stamp duty returns
Stamp certificate format
Lost deeds
16.13 Capital Gains Tax
578(5)
Scope of capital gains tax
Persons chargeable
16.14 Enhancement Expenditure
583(1)
16.15 Losses
583(9)
Disposals on a death
Development land
Exemptions and reliefs
Retirement relief
16.16 Capital Acquisitions Tax
592(1)
The calculation of gift tax and inheritance tax
Capital acquisitions tax clearance certificates
16.17 Certificates Relating to Registration of Title Based on Possession. Section 62(2) Capital Acquisitions Tax Consolidation Act, 2003
593(1)
16.18 The Local Government (Charges) Act, 2009 (NPPR Charge)
594(10)
NPPR charge and the position of the legal personal representative
Abolition of household charges
The Local Government (Household Charge) Act, 2011
Local Property Tax (LPT)
16.19 Value Added Tax
604(26)
Background
How VAT operates
Accounting for VAT
Input credit: VCA Part 8 chapter 1 Records
Freehold and freehold equivalent interests
Joint option for taxation
Why would the parties choose to tax a transaction that would otherwise be exempt from VAT?
Sales subject to VAT
Time of supply
Capital Goods Scheme---general provisions---VCA Part 8 chapter 2
Capital Goods Scheme---interaction with sales
Category 1B---residential property
Capital Goods Scheme---residential property
Supplies of transitional property
Capital Goods Scheme---transitional properties
Transitional properties and exempt lettings
Miscellaneous
Summary
Addendum
16.20 Conveyancing Fees
630(9)
Appendix 16.1 Multiplier table for capital gains tax
632(2)
Appendix 16.2 Certificates of waiver/exemption/discharge or declaration that legislation does not apply: NPPR, household charge, LPT
634(5)
Index 639
Dr. Gabriel Brennan is a solicitor with the Law Society. She is Course Manager with the Law School for Applied Land Law and Senior Advisor to the Society's eConveyancing Project. She is editor and co-author of the Law Society's Landlord and Tenant Law Manual and co-editor and co-author of this Conveyancing Manual. She has lectured on the Law Society's Professional Training courses and is also a member of the Law Society Conveyancing Committee. Gabriel was formerly in practice with Abercorn Solicitors. Sean Brodie has lectured on the Law Society's VAT and landlord and tenant law modules on the Professional Practice Courses and on the Law Society's Diploma in Commercial Conveyancing. He has also lectured on VAT for the Irish Tax Institute and is co-author of Value Added Tax published by the Irish Tax Institute. He is currently a partner with PricewaterhouseCoopers where he advises on all aspects of VAT. Prior to joining PricewaterhouseCoopers he worked in the office of the Revenue Commissioners. Nuala Casey (BCL) was admitted as a solicitor in 1977. She has extensive experience in the areas of Conveyancing and Probate practice. She is a lecturer and tutor for the Law Society Professional Practice Courses and lectures on Probate and Conveyancing topics for the Law Society's Professional Training program. She is a registered Trust and Estate practitioner and has lectured and tutored on the Law Society/Society of Trust & Estate practitioners (STEP) Diploma in Trust and Estate Practice. She is co-editor and co-author this Conveyancing Manual and co-author of the Law Society's Wills, Probate and Estates Manual. Deirdre Fox has lectured extensively on conveyancing practice both to students on the Law Society's professional practice courses and to members of the profession. Deirdre has been a member of the Law Society Conveyancing Committee since 1996. In September 2006 she left eircom Limited, where she had been the head of the Conveyancing Department in the legal office for the previous nine years, in order to set up her own practice, Deirdre Fox and Associates, in Aughrim, Co Wicklow. In August 2011, Deirdre was appointed by Minister Alan Shatter as the Law Society's representative on the Property Registration Authority. Rachael Hession qualified as a solicitor in 1997. She is a course manager on the Law Society's Professional Practice Courses and is a programme manager with Law Society Professional Training. She lectures and tutors on the PPC. She is co-editor and co-author of the Law Society's Complex Conveyancing Manual and is co-author of the Law Society's Capital Taxation for Solicitors Manual. She was previously in practice with Ronan Daly Jermyn solicitors and Henry P.F. Donegan solicitors. She is an associate of the ITI and a member of STEP. She holds a MA in Higher Education, Professional Legal Education and Skills. Barry Magee qualified as a solicitor in 2000 and initially practised with Maurice E. Veale & Co. Solicitors. He joined the Office of the Chief State Solicitor in 2001 where he worked in the State Property Division. In 2008 he joined the Railway Procurement Agency which is the State Agency tasked with the provision of Luas light rail, metro infrastructure and integrated ticketing. He has lectured and tutored on the Law Society Professional Practice Courses in conveyancing and landlord and tenant law. He became Chairperson of the Refugee Appeals Tribunal in 2013. John Murphy is a solicitor and examiner of titles in the Property Registration Authority (PRA). He lectures on PRA-related matters on the Law Society's Professional Practice Courses and on the Professional Training program. Anne Stephenson is the principal of Stephenson Solicitors. She is a member of STEP, Solicitors for the Elderly, the DSBA Probate and Taxation and Mental Health and Capacity Committees, the Probate Liaison Committee and the Law Society's Probate Administration and Trust Committee and is a member of the Committee of the Solicitors for the Elderly. She lectures, examines and tutors on the Law Society's Professional Courses on the Wills, Trusts, Probate, Tax Planning and Conveyancing Modules and on the STEP Diploma in Wills, Trust & Estate Planning. She also lectures on the Law Society's Professional Training Courses, and to the DSBA and numerous other professional bodies. She is co-author of the Law Society's Manual on Wills, Probate and Estates, this Conveyancing Manual and the Capital Taxation for Solicitors Manual.