Muutke küpsiste eelistusi

Conveyancing 9th Revised edition [Pehme köide]

(Lecturer, Law Society of Ireland and Irish Tax Institute, and partner, PwC), Edited by (Solicitor, consultant, tutor and examiner, Law Society of Ireland), , (Solicitor and lecturer, Law Soci), , , Edited by (Solicitor and course manager, Law Society of Ireland)
  • Formaat: Paperback / softback, 776 pages, kõrgus x laius x paksus: 293x206x37 mm, kaal: 1680 g
  • Sari: Law Society of Ireland Manuals
  • Ilmumisaeg: 03-Sep-2019
  • Kirjastus: Oxford University Press
  • ISBN-10: 0198839529
  • ISBN-13: 9780198839521
  • Pehme köide
  • Hind: 104,49 €*
  • * saadame teile pakkumise kasutatud raamatule, mille hind võib erineda kodulehel olevast hinnast
  • See raamat on trükist otsas, kuid me saadame teile pakkumise kasutatud raamatule.
  • Kogus:
  • Lisa ostukorvi
  • Tasuta tarne
  • Lisa soovinimekirja
  • Formaat: Paperback / softback, 776 pages, kõrgus x laius x paksus: 293x206x37 mm, kaal: 1680 g
  • Sari: Law Society of Ireland Manuals
  • Ilmumisaeg: 03-Sep-2019
  • Kirjastus: Oxford University Press
  • ISBN-10: 0198839529
  • ISBN-13: 9780198839521
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 ninth edition has been fully revised to cover legislative changes, new practice directions and developments in property registration. A new sample Contract for Sale is also included in this edition. 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
New to this 2019 Edition Conveyancing Manual ix
Table of Statutes
xxiv
Table of European Legislation
xxxv
Table of Secondary Legislation
xxxvi
Table of Cases
xli
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
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
Requisitions on title
Family law declarations
1.7 Systems of Registration
7(8)
Generally
Registry of Deeds
Land Registry
1.8 Systems Contrasted
15(1)
1.9 Words and Phrases Commonly Used
15(3)
1.10 Useful Legal Texts
18(1)
General land law
Specialist titles
1.11 Useful Websites
18(2)
2 Steps in a Conveyancing Transaction
20(22)
2.1 Introduction
20(1)
2.2 Steps Prior to Formalising a Contract
20(12)
Vendor's solicitor
Purchaser's solicitor
2.3 From Exchange of Binding Contracts to Completion of Transaction
32(3)
Purchaser's solicitor
Vendor's solicitor
2.4 Closing
35(1)
Vendor's solicitor
Purchaser's solicitor
2.5 After Completion of the Sale
36(1)
Vendor's solicitor
Purchaser's solicitor
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(3)
3 Ethics
42(18)
3.1 Ethics and Conveyancing
42(1)
3.2 Undertakings
42(7)
What is an undertaking?
Undertakings and conveyancing Examples
Restrictions on undertakings
Conclusion on undertakings
3.3 Voluntary Conveyances
49(3)
Introduction
Undue influence
Signed acknowledgements
Setting up the independent advice
Content of the advice
3.4 Acting for a Vulnerable Client
52(1)
3.5 Conflicts of Interest
53(2)
Conflicts of interest
Acting for both parties
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
61(1)
Generally
Certificates of title
Courts of equity
4.5 Open Contracts
62(2)
Statutory provision governing open contracts
4.6 Defective Titles
64(1)
4.7 Roots of Title
64(4)
Introduction
Definition
Basic principle
Age of roots of title
Examples
4.8 The Chain of Title
68(1)
Devolution of unregistered title from the root
4.9 Registered Titles
69(2)
Generally
The Registers
Classes of ownership
Classes of title
Compulsory first registration
4.10 Summary Checklist
71(2)
Unregistered freehold title
Unregistered leasehold/fee farm grant title
Registered title
5 Investigation of Title
73(25)
5.1 Why Investigate Title?
73(1)
5.2 Notice
73(2)
Types of notice
Bona fide---Good faith
5.3 Pre-Contract Enquiries
75(1)
Generally
Specific examples
5.4 Types of Title
76(2)
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
78(1)
5.6 Important Statutory Provisions
79(1)
5.7 The Chain of Title
79(1)
5.8 Events on Title
80(2)
Deaths on title
Voluntary conveyances
Lost deeds
Certified copy deeds
Deeds of rectification
5.9 Capacity of Vendors
82(6)
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)
88(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
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
95(3)
Introduction
Repeal of ss 12 and 45
Provisional list of land for compulsory purchase: s 13
Sporting rights: s 18
6 Contract for Sale
98(75)
6.1 Introduction
98(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
100(11)
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
111(20)
Cover page
Memorandum of agreement
Particulars and tenure
The documents schedule
The searches schedule
The special conditions
General conditions
Furnishing the draft contract to the purchaser's solicitor
6.4 The Situation Pre Contract---Purchaser's Pre-Contract Enquiries
131(4)
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
135(2)
6.6 The Situation Post-Contract---The Deposit
137(1)
6.7 The Position Post-Contract---Working Towards Completion
137(2)
Post-contract requisitions
The assurance
Documents of title relating to other property
Risk
Inspection
Non-merger
6.8 Completion
139(3)
Completion and interest
Completion notices
Sample notices: General condition 40
6.9 Problems---Resolution and Consequences
142(3)
Mediation and 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 Conditions of Sale 2019 Edition
145(28)
7 The Family Home, the Shared Home, and Cohabiting Couples
173(26)
7.1 Introduction
173(1)
7.2 Protection of Rights of Residence of Spouses and Civil Partners
173(20)
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
193(1)
Engagement gifts: ss 3 and 4 Broken engagements: s 5
7.4 Power of the Court to Deal with Property
194(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
The Family Law (Divorce) Act, 1996
Reform Act, 1989 Registration of court orders
7.5 Qualified Cohabitants
196(2)
7.6 Conveyancing Requirements Regarding Cohabitants: Deeds of Confirmation
198(1)
8 Drafting
199(27)
8.1 Introduction
199(1)
8.2 Drafting a Deed in Relation to Unregistered Title
199(12)
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)
211(1)
8.4 Procedure for Registration of Deeds in the Registry of Deeds
211(2)
Requirement for registration
Application form
Function of the Property
Registration Authority
First registration
8.5 Sample Deeds
213(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
City Council 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
226(50)
9.1 Introduction
226(1)
9.2 What is a Mortgage?
226(2)
Introduction
Charges
9.3 Discharge of a Mortgage
228(1)
9.4 Content of the Mortgage Deed
229(2)
Introduction
Additional covenants
Letter of loan offer
9.5 Types of Mortgages
231(2)
`Principal sums'
`All sums due'
The annuity mortgage
Endowment mortgage
9.6 Sale
233(8)
Accountable trust receipt (`ATR')
QED form
Special condition
Mortgagee selling under power of sale
Requisitions on title
Closing
9.7 Purchase
241(8)
Special condition
Certificate of title system (2011 edition)
9.8 Acting for the Lending Institution
249(4)
Introduction
No investigation of title
Investigation of title
Warning: Undertakings in commercial loan transactions
9.10 Insuring the Property
253(1)
9.11 Indemnity Bond
253(1)
9.12 Bridging Finance
254(1)
9.13 Equity Release Schemes
255(1)
9.14 Enforcement
255(2)
Introduction
Court order for possession followed by sale
Appointment of a receiver
Appendix 9.1 Solicitor's Undertaking (2011 Edition)
257(7)
Appendix 9.2 Certificate of Title (2011 Edition)
264(4)
Appendix 9.3 Approved Guidelines and Agreement (2011 Edition)
268(8)
10 Searches
276(20)
10.1 Introduction
276(2)
What are searches?
Why carry out searches?
10.2 Types of Searches
278(11)
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
10.3 Who Carries Out Searches?
289(1)
10.4 When are Searches Carried Out?
289(1)
10.5 What to do with the Result of Searches?
290(1)
10.6 Sets of Searches
290(6)
Generally
Second-hand houses
Housing estates/new houses
11 Planning
296(66)
11.1 The Planning Authority
296(1)
Introduction
Primary and secondary legislation
Planning authority
11.2 Planning Register
297(1)
Introduction
The planning register from a conveyancer's point of view
11.3 Development
298(3)
Definition of development
Established use, abandoned use, resumption of abandoned use
11.4 Exempted Development
301(1)
Introduction
Application of exempt development regulations and legislation to conveyancing solicitors
New houses and exempt developments
11.5 Types of Planning Permission
302(4)
Introduction
11.6 Planning Conditions
306(6)
Conditions in planning permissions from a conveyancing point of view
Conditions regulating development works
Conditions precedent
Financial conditions
Conditions restricting future development
Conditions incorporating previous permissions
Practice Notes on compliance with planning conditions
Severance of conditions
11.7 Enforcement
312(1)
Enforcement procedures
Enforcement from a conveyancing perspective
11.8 Planning Requisitions
313(22)
Planning requisitions
Building Control Acts, 1990 to 2014 and any regulations order or instrument there under (referred to collectively as `the Regulations'): requisition
27(308)
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 Acts, 1981 and 2003 (`the Fire Services Acts'): requisition
30
Environmental: requisition
31
Local Government (Multi-storey Buildings) Act, 1988 (`the 1988 Act'): requisition
35
11.9 Planning Warranty
335(12)
Introduction
General condition 32(a)
Production of documentation
Financial conditions
Certificates/opinions regarding planning permission
Continuance of warranty
Sample special conditions
Consequences of non-disclosure
11.10 Architects' Certificates of Compliance
347(7)
Introduction
Why is an architect's certificate of compliance required?
Who should certify compliance?
Standard forms of compliance
What is the essential information?
Certificates of compliance with retention permission
11.11 Analysis of Planning Documentation
354(2)
Planning documentation checklist
How long does a planning permission last?
11.12 A General Approach to a Planning Question
356(3)
Checklist
Conclusion
11.13 Building Energy Rating (`BER') Certificates and Display Energy Certificates (`DEC')
359(1)
11.14 Domestic Septic Tanks
360(1)
11.15 Building Control (Carbon Monoxide Detection) Bill 2014
361(1)
12 New Houses
362(46)
12.1 Introduction
362(1)
12.2 What is Involved in the Contract to Purchase a New House?
363(1)
12.3 The Building Agreement
364(13)
Introduction
Unfair terms
Breach of unfair terms order
Main provisions of the building agreement
General conditions
12.4 The Contract for Sale/Agreement for Transfer/Conveyance
377(4)
Introduction
Parties
Closing date
Purchase price
The property
The Documents Schedule
Special conditions
One-off new houses
12.5 Stamp Duty and New Houses
381(4)
Generally
Purchase of site with connected building agreement
New dwelling houses and apartments with floor area compliance certificates
12.6 Booklet of Title
385(8)
Introduction
Sample documentation
Original requisitions on title
Section 72 declaration
Draft declaration of identity
Indemnity under seal in respect of roads and services
Indemnity under seal 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(3)
Introduction
The deed---registered land
The deed---unregistered land
The building covenant
12.10 Structural Defects
398(3)
Introduction
Common law
Breach of contract
HomeBond
12.11 Deposits
401(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
408(46)
13.1 Introduction
408(3)
Systems of registration
Registration of title
Accessing information
First registration
13.2 Compulsory Registration
411(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
414(21)
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
435(17)
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
452(2)
14 Dealings with Registered Land
454(72)
14.1 Introduction
454(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
458(6)
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
14.3 Ownership
464(3)
Types of ownership
Application
Ways of registering
14.4 Conversion of Title
467(4)
`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
14.5 Transfers
471(8)
Who may transfer by deed of transfer?
Deed of transfer
Lost transfer of registered land
14.6 Long Possession of Registered Land: s 49
479(5)
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
484(7)
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 Entry (Search)
491(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
499(2)
Notice under s 12 of the 1976 Act and s 36 of the 2010 Act
Property adjustment orders
Lis pendens
Transfer into joint names
14.10 Land Certificates and Certificates of Charge
501(1)
14.11 Prohibition Notes
502(1)
Section 59(2) of the 1964 Act
Housing Act, 1966, s 90 as amended
Labourers Act, 1936, s 17
Statutory authorities
14.12 Burdens
502(5)
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
507(4)
Section 69(1)(b)
Creation
Registration
Stamping
Contents of the deed
Companies Registration Office
Collateral charge
Debentures/floating charges
Charges and leases
14.14 Discharges
511(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
514(5)
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
Transfer of a Judgment Mortgage
14.16 Lis Pendens
519(2)
Generally
Application for discharge
Unregistered land
Registered land
Lis pendens and unregistered transfers
14.17 Corporate Bodies
521(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
Registration of Corporate Bodies
15 Requisitions on Title
526(84)
15.1 Introduction
526(1)
15.2 Contract for Sale---General Conditions
527(3)
General condition
6(1)
General condition
7(1)
General condition
8(522)
15.3 Law Society Requisitions on Title
530(29)
Requisition 1 Premises
Requisition 2 Water services/Local authority 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 Tenancies---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 feed 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
Appendix 15.1 Requisitions on Title 2019 Edition
559(51)
16 Conveyancing and Taxation
610(93)
16.1 Introduction
610(1)
16.2 Conveyancing Taxation Checklist
610(3)
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) Art, 2011
Water charges
VAT
Probate tax
16.3 Stamp Duties
613(8)
Introduction
The mandatory nature of stamp duty, the Finance Acts, 1991 and 2012, and penalties
16.4 Residential Property
621(4)
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
625(1)
16.6 Lease Head of Charge
625(1)
Rent
Premium
16.7 Conveyance by Way of a Sub Sale
626(1)
Exchanges of property
Deeds of family arrangement
16.8 Fixed Duties
627(3)
Stamp duty on gifts----voluntary dispositions inter vivos: s 30 of the SDCA
Information from Property Registration Authority (`PRA') and PRA requirements for folio numbers in stamping certificates
Resting in contract: s 31A of the SDCA
16.9 Exemptions and Reliefs
630(6)
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
16.10 Adjudication
636(1)
16.11 Dealing with Agricultural Land
636(1)
16.12 New Stamping System
637(4)
E-stamping
Stamp duty returns
Stamp certificate forme
Lost deeds
Recent changes to e-stamping
Stamping deed of assurance of derelict/uninhabitable property
16.13 Capital Gains Tax
641(5)
Scope of capital gains tax
Persons chargeable
16.14 Enhancement Expenditure
646(1)
16.15 Losses
646(10)
Disposals on a death
Development land
Exemptions and reliefs
Retirement relief
16.16 Capital Acquisitions Tax
656(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 (Form CA12)
657(2)
16.18 The Local Government (Charges) Act, 2009 (NPPR Charge)
659(13)
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/requirements on closing
The Local Government (Household Charge) AO, 2011
Local Property Tax (`LPT')
16.19 Value Added Tax
672(21)
Background
How VAT operates
Accounting for VAT
Freehold and freehold equivalent interests
16.20 Conveyancing Fees
693(2)
Appendix 16.1 Multiplier table for capital gains tax
695(2)
Appendix 16.2 Certificates of waiver/exemption/discharge or declaration that legislation does not apply: NPPR, household charge, LPT
697(6)
Index 703
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 and other property law manuals. She is a member of the Law Society Conveyancing Committee, eConveyancing Task Force and the PRA eRegistration Project Board.



Nuala Casey: BCL (NUI) Nuala is a consultant solicitor with Sheil Solicitor. She has extensive experience in both probate and conveyancing practice. She is a lecturer and tutor on the Law Society professional practice courses on wills, probate, tax planning, conveyancing and landlord and tenant modules. She is co-author of this book, the Law Society's Commercial and Complex Property Transactions ibook and the Wills, Probate and Estates book also published by Oxford University Press.



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.



Deirdre Fox (BCC LLM) qualified as a solicitor in 1993. She 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 August 2011, Deirdre was appointed by the Minister for Justice and Equality as the Law Society's representative on the Property Registration Authority.



Dr. 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 is secretary to the Law Society Taxation Committee. She lectures and tutors on the professional practice courses. She is co-editor and co-author of the Law Society Complex Conveyancing manual. She is an associate of the ITI and a member of STEP. She holds a MA in higher education, professional legal education and skills and a doctorate in education.



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 and he became chairperson of the Refugee Appeals Tribunal in 2013. He is now an associate with McDowell Purcell Solicitors. He has lectured and tutored on the Law Society professional practice courses in conveyancing and landlord and tenant law.



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. John lectures on PRA-related matters on the Law Society's professional practice courses and on the professional training program and to various bar associations.