Jan 24, 2023 | Bullet Point Update
A headline in the Sunday Times on 15 January was: “Emission zone is ‘final nail in coffin’”. This related to Glasgow’s low emission zone scheme (“LEZ”) which will be fully operational from 1 June. The article went on to quote Thomas Kerr, a Scottish Conservative...
Dec 8, 2022 | Bullet Point Update
The snappily-titled Social Security (Scotland) Act 2018 (Winter Heating Assistance)(Consequential Modifications) Order 2022 came into force last month. Topical though it may be with its indirect evocation of cold weather this note says little about it. But it...
Dec 7, 2022 | Bullet Point Update
For cohabiting couples there are rules about what financial claims may be made when cohabitation comes to an end. These rules have been subject to some criticism and have been under review for some time culminating in a Scottish Law Commission Report...
Dec 5, 2022 | Bullet Point Update
The general idea of Capital Gains tax (“CGT”) is that if you sell or gift an asset CGT is charged on any increase in value since the asset was acquired. For the purposes of this Note – which focuses on recent changes to the rules for divorcing couples – two...
Sep 28, 2022 | Bullet Point Update
Something was said about the new licensing scheme for short-term lets in our February BPU. But as the system goes live on the 1st of next month (October) it may be worth offering an outline re-cap. From 1 October 2022, if you use a property to offer short-term lets...
