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Land Law: Basic Concepts

Continuing our series on legal concepts aimed at those working in tax, Suzanne Gill, Partner, and Caroline Chapman, Trainee Solicitor, of McGrigors cover the basic concepts of land law

 
Continuing our series on legal concepts aimed at those working in tax Suzanne Gill Partner and Caroline Chapman Trainee Solicitor of McGrigors cover the basic concepts of land law
 
This article outlines basic English land law concepts that tax practitioners should bear in mind when advising clients on the tax implications (if any) involving land. Many professionals would probably admit (albeit reluctantly) to not knowing what exactly constitutes land and therefore what arrangements are subject to the relevant taxation provisions.
So what is land?
 

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