Death, Lies, and Land Registration
Modern Studies in Property Law, Volume 10
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Hudson, S., & Sloan, B. (2019). Death, Lies, and Land Registration. In McFarlane, Ben. Hart Publishing, Modern Studies in Property Law, Volume 10. [Book chapter]. https://doi.org/10.17863/CAM.47210
Real property is the most valuable and potentially contentious property owned by many people at the point of death. The recent debate surrounding the so-called ‘dementia tax’ highlights the significance of the family home from an inheritance perspective, as does as the emphasis on the importance of passing it on under the new residence nil rate band legislation for inheritance tax purposes. More immediately, land formerly (co-)owned by a deceased person may already be a home for surviving family members. This may create some tensions between testamentary freedom on the one hand, and the notion of ‘dynamic’ security for the protection of purchasers prioritised by the land registration system on the other.
External DOI: https://doi.org/10.17863/CAM.47210
This record's DOI: https://doi.org/10.17863/CAM.47210