The key idea here is that a Report of Findings brings together everything uncovered during title checks, searches, and the buyer’s enquiries and presents it in a clear, actionable way. It highlights issues and risks that could affect ownership, use, cost, or future obligations, such as covenants, boundaries, planning or building-regulation concerns, or rights that burden the property. It also flags what remains uncertain and suggests possible actions—like asking for indemnities, renegotiating the price, or ordering further searches—so the buyer can decide whether to exchange contracts and on what terms. It isn’t about setting the sale price, publishing notices, or recording stamp duty.

Vacant possession is a contractual entitlement arising from the contract for sale. The conveyance transfers the legal title, but it does not extinguish the buyer’s right to occupy the property that was promised in the contract. Therefore the right to vacant possession remains a contractual obligation that must be fulfilled at completion. If possession isn’t delivered, the buyer can pursue remedies for breach of contract (and not rely solely on the conveyance’s terms). The deed may contain covenants about title, but those do not replace the contract's promise to provide vacant possession.

The concept being tested is that, under Wheeldon v Burrows, when a seller retains some land and conveys part of the same land, rights that are needed for the reasonable enjoyment of the land sold are automatically transferred as easements by law. These are implied easements, not something you grant in express terms. The crucial test is that the use was continuous, apparent, and used for the benefit of the land sold at the time of the conveyance, and it must be reasonably necessary for that land’s enjoyment. So, the buyer benefits from implied easements across the seller’s retained land, even without an explicit grant, as long as those conditions are met. This goes beyond a specific “right to light” and covers the general category of rights that are necessary for the use of the land sold (for example, access, drainage, or other services that were used by both parts of the land).

Electronic submission is the method that fits this description. It uses an online workflow that automatically connects to the client’s return via their Unique Tax Reference Number, so the submission is tied directly to the correct return. It also includes built-in validation, checking that data fields are complete and correct before it can be sent, and it requires the client’s approval before final submission. This combination reduces errors, speeds the process, and provides an auditable trail. The other options involve manual handling or non-integrated channels that aren’t linked to the return, lack automated checks, and don’t require client approval in a structured way.

After completion, the money flow in a sale typically passes to the seller’s side through the seller’s solicitor. The purchaser’s funds are paid into the seller’s solicitor’s client account, and that solicitor then uses those proceeds to discharge any outstanding mortgage or charges on the property, settle their own fees and disbursements, and finally hand the net balance to the seller. This arrangement—receiving the sale proceeds via the seller’s solicitor—fits typical post-completion practice. The other options don’t align with post-completion duties: the seller’s solicitor doesn’t pay the purchaser’s costs; drafting a new contract isn’t part of post-completion activity, and conducting boundary surveys isn’t a standard post-completion task handled by the seller’s solicitor.