New Residence Nil Rate Band

From April 2017 a new IHT- free allowance has being  introduced. It is to be known as the Residence Nil Rate Band (RNRB) and will apply if you leave your residence to your “direct descendants”. The objective of the policy according to the Government is to “reduce the...

Families Matter

The Scottish Family Business Association exists to support, nurture and help develop the full potential of all our Scottish family businesses. Research, expertise and experience from across the globe show that by adopting specific best practices family businesses can...

Government Urged to Act on Retirement Housing

Two separate organisations representing the interests of older people have called for a “revolution” in the provision of housing to better meet the needs of those in retirement. Saga has called on the Chancellor to introduce a Stamp Duty (in Scotland Land Building...

Should you consider a postnuptial agreement?

Marriage or civil partnership is a relationship that most of us will enter into at some point in our lives. Pre and post-nuptial agreements can be an effective and simple way of protecting the interests of both parties within such partnerships. Generally both types of...

Voluntary Registration- Would it benefit you?

At the moment less than 30% of land in Scotland is registered in the Land Register of Scotland which is a digital map- based Register.  The remainder of land is still recorded in the General Register of Sasines which is a Register of historic deeds. The Scottish...