Building scheme
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Funding and taxing build-to-rent schemes in Scotland
The two principal tax considerations when structuring BTR transactions are value added tax (VAT) and land and buildings transaction tax (LBTT).
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Build-to-rent could solve Scotland’s housing crisis
There is a housing shortage in Scotland. Between 2013 and 2037 it’s projected that the number of households will increase by 16%.
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Birdlip Ltd v Hunter and another
Building scheme Restrictive covenant
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Birdlip Ltd v Hunter and another
Building scheme – Restrictive covenant – Successors in title – Claimant company and defendants owning adjoining properties – Title deeds to claimant’s property containing restrictive covenants – Defendants seeking to…
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Francis v Commissioners for HM Revenue and Customs
VAT – DIY builders – Residential building – Appellant obtaining planning permission for building works to extend his home – Demolition and rebuilding proving necessary owing to inadequate strength of…
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R (on the application of Grimsby Institute of Further and Higher Education) v Chief Executive of Skills Funding (formerly Learning and Skills Council)
Legitimate expectation — Judicial review – Remedy — Claimant applying for grant towards erection of new building – Defendant predecessor giving approval in principle Defendant refusing approval owing to lack…
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Allen and others v Veranne Builders Ltd
Restrictive covenants — Benefit of covenants not passed by chain of express assignments — No privity of contract or estate — Whether enforceable under a scheme of development — Whether…
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Whitgift Homes Ltd and others v Stocks and others
Building plots on residential estate sold to different purchasers – Restrictive covenants – First defendant seeking to develop two properties – Breach of certain covenants – Claimants seeking to enforce…
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PP 2002/30
A workshop model based upon Whitgift Homes v Stocks [2001] 48 EG 130 (CS) (discussed by Sandi Murdoch in A defining moment Estates Gazette 19 January 2002, p123) can conveniently…