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Conveyancing 8th Revised edition [Mīkstie vāki]

(Solicitor and lecturer, Law Soci), , , Edited by (Solicitor, consultant, tutor and examiner, Law Society of Ireland), (Lecturer, Law Society of Ireland and Irish Tax Institute, and partner, PwC), Edited by (Solicitor and course manager, Law Society of Ireland), ,
  • Formāts: Paperback / softback, 728 pages, height x width x depth: 291x207x35 mm, weight: 1576 g
  • Sērija : Law Society of Ireland Manuals
  • Izdošanas datums: 25-Aug-2016
  • Izdevniecība: Oxford University Press
  • ISBN-10: 0198778414
  • ISBN-13: 9780198778417
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  • Formāts: Paperback / softback, 728 pages, height x width x depth: 291x207x35 mm, weight: 1576 g
  • Sērija : Law Society of Ireland Manuals
  • Izdošanas datums: 25-Aug-2016
  • Izdevniecība: Oxford University Press
  • ISBN-10: 0198778414
  • ISBN-13: 9780198778417
Conveyancing is a practical text for trainee and practising solicitors in Ireland. Containing updated sample precedents and documentation, the eighth edition covers all the essential elements of property law and takes into account recent developments, such as eConveyancing and new practice directions.

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 sample documentation and precedents illustrating the procedural aspects of conveyancing, this eighth 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 European Legislation
xxxvi
Table of Secondary Legislation
xxxvii
Table of Cases
xliii
1 Introduction to Conveyancing and Systems of Registration
1(19)
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
3(1)
1.5 The Conveyancing Process
Why this process?
Certificate of title system
Section 51 2009 Act and contracts for the sale of land
3(2)
1.6 Law Society Standard Documentation
Contracts
Objections and requisitions on title
Family law declarations
5(2)
1.7 Systems of Registration
Generally
Registry of Deeds
Land Registry
7(8)
1.8 Systems Contrasted
15(1)
1.9 Words and Phrases Commonly Used
15(3)
1.10 Useful Legal Texts
General land Law
Specialist titles
18(1)
1.11 Useful Websites
18(2)
2 Steps in a Conveyancing Transaction
20(23)
2.1 Introduction
20(1)
2.2 Steps Prior to Formalising a Contract
Vendor's solicitor
Purchaser's solicitor
20(12)
2.3 From Exchange of Binding Contracts to Completion of Transaction
Purchaser's solicitor
Vendor's solicitor
32(3)
2.4 Closing
Vendor's solicitor
Purchaser's solicitor
35(1)
2.5 After Completion of the Sale
Vendor's solicitor
Purchaser's solicitor
36(1)
2.6 How Long Should a Solicitor Keep a File in a Conveyancing Transaction?
37(1)
2.7 Time Landmarks
37(1)
2.8 Purchase of Property---Financial Memo
38(1)
2.9 Chart of Basic Steps in a Residential Conveyancing Transaction
39(4)
3 Ethics
43(17)
3.1 Ethics and Conveyancing
43(1)
3.2 Undertakings
What is an undertaking?
Undertakings and conveyancing
Examples
Restrictions on undertakings
Conclusion on undertakings
43(7)
3.3 Voluntary Conveyances
Introduction
Undue influence
Signed acknowledgements
Setting up the independent advice
Content of the advice
50(2)
3.4 Acting for a Vulnerable Client
52(2)
3.5 Conflicts of Interest
Conflicts of interest
Acting for both parties
54(1)
Appendix 3.1 Principles Relating to Undertakings
55(5)
4 Title
60(13)
4.1 Introduction
60(1)
4.2 What is `Title'?
60(1)
4.3 Good Title
61(1)
4.4 Good Marketable Title
Generally
Certificates of title
Courts of equity
61(1)
4.5 Open Contracts
Statutory provision governing open contracts
62(2)
4.6 Defective Titles
64(1)
4.7 Roots of Title
Introduction
Definition
Basic principle
Age of roots of title
Examples
64(4)
4.8 The Chain of Title
Devolution of unregistered title from the root
68(1)
4.9 Registered Titles
Generally
The Registers
Classes of ownership
Classes of title
Compulsory first registration
69(2)
4.10 Summary Checklist
Unregistered freehold title
Unregistered leasehold/fee farm grant title
Registered title
71(2)
5 Investigation of Title
73(25)
5.1 Why Investigate Title?
73(1)
5.2 Notice
Types of notice
Bona fide---Good faith
73(2)
5.3 Pre-Contract Enquiries
Generally
Specific examples
75(2)
5.4 Types of Title
Leasehold unregistered titles
Fee farm grants under the Renewable Leasehold Conversion Act, 1849
Freehold unregistered titles
Registered titles
77(2)
5.5 Documents Produced with the Contract
79(1)
5.6 Important Statutory Provisions
79(1)
5.7 The Chain of Title
80(1)
5.8 Events on Title
Deaths on title
Voluntary conveyances
Lost deeds
Certified copy deeds
Deeds of rectification
80(3)
5.9 Capacity of Vendors
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
83(5)
5.10 Investigation of Unregistered Title (Notes on Title)
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
88(3)
5.11 Approach to Investigating a Title
91(1)
5.12 Example Notes on Title
92(1)
5.13 Dealing with Defects on Title
92(1)
5.14 Summary Events on Title
93(2)
5.15 The Land Act, 1965
Introduction
Repeal of ss 12 and 45
Provisional list of land for compulsory
Purchase: s 13
Sporting rights: s 18
95(3)
6 Contract for Sale
98(72)
6.1 Introduction
The form of the contract
Standard Law Society Contract/Conditions for Sale
98(2)
6.2 The Situation Pre-Contract: Pre-Contract Enquiries---Preparation of the Contract for Sale
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
100(11)
6.3 Portions of a Contract for Sale to be Completed by Vendor
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
111(18)
6.4 The Situation Pre Contract---Purchaser's Pre-Contract Enquiries
Introduction
Value Added Tax
Enquiries in relation to physical condition and location of property
Enquiries arising out of documents including the contract
129(5)
6.5 Execution of the Contract
134(1)
6.6 The Situation Post Contract---The Deposit
135(1)
6.7 The Position Post Contract---Working Towards Completion
Delivery of title
Requisitions on title
The assurance
Documents of title relating to other property
Risk
Inspection
Non-merger
136(2)
6.8 Completion
Completion and interest
Completion notices
Sample notices: General condition 40
138(3)
6.9 Problems---Resolution and Consequences
Arbitration
Forfeiture of deposit and resale
Damages for default
Rescission
Remedies available to vendor/purchaser under the Law Society Contract for Sale
141(3)
Appendix 6.1 General Conditions of Sale 2009 Edition
144(26)
7 The Family Home, the Shared Home, and Cohabiting Couples
170(26)
7.1 Introduction
170(1)
7.2 Protection of Rights of Residence of Spouses and Civil Partners
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
170(19)
7.3 Family Law Act, 1981
Engagement gifts: ss 3 and 4
Broken engagements: s 5
189(1)
7.4 Power of the Court to Deal with Property
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
190(2)
7.5 Qualified Cohabitants
192(2)
7.6 Conveyancing Requirements Regarding Cohabitants: Deeds of Confirmation
194(2)
8 Drafting
196(26)
8.1 Introduction
196(1)
8.2 Drafting a Deed in Relation to Unregistered Title
Introduction
What is a `deed'?
Parts of the deed
Specimen deed of conveyance
Analysis of deed
196(11)
8.3 Drafting a Transfer (A Deed in Relation to Registered Land)
207(1)
8.4 Procedure for Registration of Deeds in the Registry of Deeds
Requirement of registration
Application form
Function of Registrar
First registration
207(2)
8.5 Sample Deeds
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
209(13)
9 Mortgages
222(46)
9.1 Introduction
222(1)
9.2 What is a Mortgage?
Introduction
Charges
222(2)
9.3 Discharge of a Mortgage
224(1)
9.4 Content of the Mortgage Deed
Introduction
Additional covenants
Letter of loan offer
225(1)
9.5 Types of Mortgages
`Principal sums'
`All sums due'
The annuity mortgage
Endowment mortgage
226(2)
9.6 Sale
Accountable trust receipt (ATR)
QED form
Special condition
Mortgagee selling under power of sale
Requisitions on title
Closing
228(7)
9.7 Purchase
Special condition
Certificate of title system (2011 edition)
235(7)
9.8 Acting for the Lending Institution
Introduction
No investigation of title
Investigation of title
Warning: Undertakings in commercial loan transactions
242(3)
9.9 Borrowing by a Company
245(1)
9.10 Insuring the Property
245(1)
9.11 Indemnity Bond
246(1)
9.12 Bridging Finance
246(1)
9.13 Equity Release Schemes
247(1)
9.14 Enforcement
Introduction
Court order for possession followed by sale
Appointment of a receiver
248(1)
Appendix 9.1 Solicitor's Undertaking (2011 Edition)
249(7)
Appendix 9.2 Certificate of Title (2011 Edition)
256(4)
Appendix 9.3 Approved Guidelines and Agreement (2011 Edition)
260(8)
10 Searches
268(15)
10.1 Introduction
What are searches?
Why carry out searches?
268(1)
10.2 Types of Searches
Judgments Office search
Sheriff's Office search
Personal Insolvency and Bankruptcy searches
Planning Office search
Environmental searches
Companies office search
Registry of Deeds Search
Land Registry search
Priority entry (searches)
Additional searches
269(8)
10.3 Who Carries Out Searches?
277(1)
10.4 When are Searches Carried Out?
277(1)
10.5 What to do with the Result of Searches?
278(1)
10.6 Sets of Searches
Generally
Second-hand houses
Housing estates/new houses
279(4)
11 Planning
283(97)
11.1 The Planning Authority
Introduction
Planning and Development Act, 2000
Definition
Functions of a planning authority
283(5)
11.2 Planning Register
Introduction
Contents of the planning register
The register from a conveyancer's point of view
288(3)
11.3 Development Plan and Development
Review and variation of development plan
Development
Established use, abandoned use, resumption of abandoned use
291(3)
11.4 Exempted Development
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
294(8)
11.5 Application for Planning Permission
Why apply for planning permission?
Who may apply?
Procedure to apply for planning permission
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
302(9)
11.6 Planning Appeals
Introduction
311(1)
11.7 Enforcement
Enforcement procedure under the 2000 Act
Criminal prosecution
The enforcement notice procedure
Section 160--planning injunction
Enforcement from a conveyancing perspective
Time limits for enforcement procedures post 2000 Act
311(4)
11.8 Planning Requisition
Introduction
Planning requisitions
Building Control Acts, 1990 to 2014 and any regulations. Order, or instrument thereunder (referred to collectively as `the regulations'): requisition 27
Safety Health and Welfare at Work (Construction) Regulations 1995, 2001 and 2003, 2006--2013, and 2013 (each the Safety Regulation): requisition 28
Newly erected property: requisition 29
Fire Services Arts, 1981 and 2003 (`the Fire Services Arts'): requisition 30
Environmental: requisition 31
Local Government (Multi-storey Buildings) Act, 1988 (`the 1988 Art'): requisition 35
315(21)
11.9 The Building Control Acts of 1990 and 2007, Building Control Regulations, 1997--2015. and Building Regulations. 1997--2015
Introduction
Introduction to the Building Control Art, 1990
Application and commencement
Exemptions from the Building Control Art, 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
336(13)
11.10 Planning Warranty
Introduction
General condition 36(a)
Production of documentation
Financial conditions
Certificates/opinions
Building Control Art, 1990
Continuance of warranty
Sample special conditions
Consequences of non-disclosure
349(10)
11.11 Architects' Certificates of Compliance
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
359(7)
11.12 Analysis of Planning Documentation
Introduction
Planning documentation checklist
How long does a planning permission last?
A general approach to a planning question
366(11)
11.13 Building Energy Rating (BER) Certificates and Display Energy Certificates (DEC)
377(2)
11.14 Domestic Septic Tanks
379(1)
11.15 Building Control (Carbon Monoxide Detection Bill) 2014
379(1)
12 New Houses
380(42)
12.1 Introduction
380(1)
12.2 What is Involved in the Contract to Purchase a New House?
381(1)
12.3 The Building Agreement
Introduction
Unfair terms
Breach of unfair terms order
Main provisions
General conditions
382(12)
12.4 The Contract for Sale/Agreement for Transfer/Conveyance
Introduction
Parties
Closing date
Purchase price
The property
The Documents Schedule
Special conditions
One-off new houses
394(4)
12.5 Stamp Duty and New Houses
Generally
Purchase of site with connected building agreement
New dwellinghouses and apartments with floor area compliance certificates
398(3)
12.6 Booklet of Title
Introduction
Sample documentation
Original objections and requisitions on title
Section 72 declaration
Draft declaration of identity
Indemnity in respect of roads and services
Indemnity re footpaths, kerbs, and grass margins
Family law declaration/certificate
Requisitions on title
401(8)
12.7 Documents Required on Completion
Checklist of documents required on completion
Completion documents for registered land
Additional documents for unregistered land
409(1)
12.8 Miscellaneous Matters
C2 or tax clearance certificate
Optional extensions/garage conversions/conservatories
410(1)
12.9 The Deed of Assurance
Introduction
The deed---registered land
The deed---unregistered land
The building covenant
410(3)
12.10 Structural Defects
Introduction
Common law
Breach of contract
HomeBond
413(3)
12.11 Deposits
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
416(6)
13 First Registration
422(44)
13.1 Introduction
Systems of registration
Registration of title
Accessing information
First registration
422(2)
13.2 Compulsory Registration
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
424(41)
13.3 First Registration Based on Documentary Title
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 me 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
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
465(1)
14 Dealings with Registered Land
466(68)
14.1 Introduction
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
466(4)
14.2 Land Registry Mapping
References
Digital map
Function of a map
Accuracy
Conflict
Current edition of map
Title plans
Requirements for maps lodged for registration
Mapping search
Colouring
Conclusiveness of boundaries
Areas
Subdivision application
470(6)
14.3 Ownership
Types of ownership
Application
Ways of registering
476(3)
14.4 Conversion of Title
`Subject to equities'
Title possessory
Discharge/conversion
Land purchased under the Land Purchase Acts
Tenanted land
Thirty-year rule
Twelve-year rule
Form 13
Untenanted land
Exchange
Others
Lands not purchased under Land
Purchase Acts
Qualified title
479(4)
14.5 Transfers
Who may transfer by deed of transfer?
Deed of transfer
Lost transfer of registered land
483(6)
14.6 Lone Possession of Registered Land: s 49
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
489(5)
14.7 Change of Ownership on Death
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
494(6)
14.8 Cautions. Inhibitions, and Priority Entry (Search)
General
Difference between cautions and inhibitions
Cautions
Inhibitions
Priority entry
500(8)
14.9 Family Home Protection Act, 1976, the Family Law Acts, and the Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010
Notice under s 12 of the 1976 Act and s 36 of the 2010 Act
Property adjustment orders
Lis pendens
Transfer into joint names
508(3)
14.10 Land Certificates and Certificates of Charge
511(1)
14.11 Prohibition Notes
Section 59(2) of the 1964 Act
Housing Act, 1966, s 90
Labourers Act, 1936, s 17
Statutory authorities
511(1)
14.12 Burdens
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
512(4)
14.13 Charges
Section 69(1)(b)
Creation
Registration
Stamping
Contents of the deed
Companies Registration Office
Collateral charge
Debentures/floating charges
Charges and leases
516(4)
14.14 Discharges
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
520(3)
14.15 Judgment Mortgage
Generally
Duty of Authority
Release
Inspection
Cases
Co-ownership
Companies
Administration of estates
Judgments capable of registration
Foreign judgments
Priority of judgment mortgage and charges
523(5)
14.16 Lis Pendens
Generally
Application for discharge
Unregistered land
Registered land
Lis pendens and unregistered transfers
528(2)
14.17 Corporate Bodies
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
530(4)
15 Requisitions on Title
534(31)
15.1 Introduction
534(1)
15.2 Time Limits
General condition 17
General condition 18
535(2)
15.3 Law Society Objections on Title
537(1)
15.4 Law Society Requisitions on Title
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---commercial and residential
Requisition 10 Tenacies---residential only
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 Acts, 1965 to 2005
Requisition 20 Unregistered property
Requisition 21 Identity
Requisition 22 Registered property
Requisition 28 Safety, health and welfare at work (construction) regulations, 1995, 2001 and 2003, 2006 to 2013 (`safety regulations')
Requisition 32 Food and food hygiene
Requisition 33 Leasehold/Fee farm grant property
Requisition 34 Acquisition of fee simple
Requisition 36 New or second-hand property in a managed development to which Multi-Unit Developments Act, 2011 (Mud Act) applies
Requisition 37 New or second-hand property in a managed development to which the Multi-Unit Developments Act 2011 (Mud Act) does not apply
Requisition 38 Tax-based incentives
Requisition 39 The NAMA Act
Requisition 40 Licensing
Requisition 41 Restaurant/Hotel
Requisition 42 Special restaurant licence
Requisition 43 Dancing, music, and singing
Requisition 44 Documents required on closing
537(28)
16 Conveyancing and Taxation
565(94)
16.1 Introduction
565(1)
16.2 Conveyancins Taxation Checklist
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
Water charges
VAT
Probate tax
565(3)
16.3 Stamp Duties
Introduction
The mandatory nature of stamp duty, the Finance Acts 1991 and 2012, and penalties
568(7)
16.4 Residential Property
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
575(6)
16.5 Mortgage Head of Charge
581(1)
16.6 Lease Head of Charge
Rent
Premium
581(1)
16.7 Conveyance by Way of a Sub Sale
Exchanges of property
Deeds of family arrangement
582(1)
16.8 Fixed Duties
Stamp duty on gifts---voluntary dispositions inter vivos: s 30 of the SDCA
Information from Property Registration Authority
Resting in Contract: s 31A of the SDCA
583(2)
16.9 Exemptions and Reliefs
Section 79 SDCA Associated companies
Land acquired by approved sport bodies
Transfer of stock or marketable securities under 1,000
Transfers between spouses/civil partners/certain qualified cohabitants
Certain transfers following the dissolution of marriage or civil partnership and certain transfers by qualified 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
585(6)
16.10 Adjudication
591(1)
16.11 Dealing with Agricultural Land
591(1)
16.12 New Stamping System
E-stamping
Stamp duty returns
Stamp certificate format
Lost deeds
Recent changes to e-stamping
591(4)
16.13 Capital Gains Tax
Scope of capital gains tax
Persons chargeable
595(5)
16.14 Enhancement Expenditure
600(1)
16.15 Losses
Disposals on a death
Development land
Exemptions and reliefs
Retirement relief
600(10)
16.16 Capital Acquisitions Tax
The calculation of gilt tax and inheritance tax
Capital acquisitions tax clearance certificates
610(1)
16.17 Certificates Relating to Registration of Title Based on Possession. Section 62(2) Capital Acquisitions Tax Consolidation Act, 2003 (Form CA12)
611(1)
16.18 The Local Government (Charges) Act, 2009 (NPPR Charge)
Requirements for conveyancing solicitors re NPPR as outlined in law society guidelines
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)
612(12)
16.19 Value Added Tax
Background
How VAT operates
Accounting for VAT
Freehold and freehold equivalent interests
Addendum
624(26)
16.20 Conveyancing Fees
650(9)
Appendix 16.1 Multiplier table for capital gains tax
652(2)
Appendix 16.2 Certificates of waiver/exemption/discharge or declaration that legislation does not apply: NPPR, household charge, LPT
654(5)
Index 659
Dr. Gabriel Brennan is a solicitor and lecturer with the Law Society, a 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 Landlord and Tenant Law (OUP, 2014), as well as being co-editor and a co-author of this manual. She is a member of the Law Society Conveyancing Committee and was formerly in practice with Abercorn Solicitors.

Nuala Casey was admitted as a solicitor in 1977 and is a consultant solicitor with Groarke & Partners. She has extensive experience in the area of Probate Practice. She is a consultant, tutor and internal examiner for the Law Society of Ireland's Professional Practice courses, and is a co-author of Wills, Probate and Estates (OUP, 2016) as well as being co-editor and a co-author of this manual.

Sean Brodie has lectured for the Law Society and also for the Irish Tax Institute, and is co-author of Value Added Tax (the Irish Tax Institute, 2008). He is currently a partner with PwC, where he advises on all aspects of VAT. Prior to joining PwC he worked in the office of the Revenue Commissioners.

Deirdre Fox has lectured extensively to Law Society students and professionals, and practises through her own solicitors' firm, Deirdre Fox and Associates. She is a member of the Law Society Conveyancing Committee and is appointed by the Minister for Justice and Equality as the Law Society's representative on the Property Registration Authority.

Rachael Hession is a solicitor, a course manager and lecturer for the Law Society's Professional Practice Courses, a programme manager with Law Society Professional Training, and secretary to the Law Society Taxation Committee. She is co-editor and co-author of Complex Conveyancing (Bloomsbury, 2012) and co-author of Capital Taxation for Solicitors (OUP, 2011).

Barry Magee is a solicitor and has lectured and tutored for the Law Society in conveyancing and landlord and tenant law. He has worked in the State Property Division of the Office of the Chief State Solicitor and the Railway Procurement Agency, and became Chairperson of the Refugee Appeals Tribunal in 2013.

John Murphy is a solicitor and Deputy Registrar in the Property Registration Authority (PRA). He has worked in the Land Registry and Registry of Deeds since 1980 and has broad experience in all aspects of registration of title. He lectures on PRA-related matters for the Law Society and to various Bar Associations.

Anne Stephenson is the principal of Stephenson Solicitors, a specialist practice providing an advisory service for solicitors and financial institutions in the area of wills, trusts, probate, administration of estates and tax planning. She is a co-author of Conveyancing (OUP, 2016) and Capital Taxation for Solicitors (OUP, 2011), and regularly contributes articles to various other publications, including the Law Society Gazette, the Parchment Magazine and the Tax Review.