Nov 3, 2025 | Bullet Point Update
Introduction When you buy a house the transaction completes (or “settles”) on the day the buyer pays the price and the seller delivers a formal document called a “disposition” conveying (transferring) ownership of the house from the seller to the buyer. Delivery of...				
					
			
					
				
															
					
					Jul 7, 2025 | Bullet Point Update
Promises, Promises and Artificial Intelligence Promises and moral versus legal obligations: the AI answers Question1: ‘do you have a moral obligation to keep a promise’? This is the answer from AI: “Yes, there is a strong moral obligation to keep a promise. Generally,...				
					
			
					
				
															
					
					May 15, 2025 | Bullet Point Update
CHARITY TRUSTEES GO PUBLIC Introduction It’s worth highlighting certain aspects of recent charity law reform in respect of: (1) new requirements for information about charity trustees being submitted to the Office of the Scottish Charity Regulator (“OSCR”) for OSCR’s...				
					
			
					
				
															
					
					Apr 28, 2025 | Bullet Point Update
REQUIREMENTS TO BE MEMBERS OF THE PROTECTING VULNERABLE GROUPS SCHEME Introduction Various aspects of the Protecting Vulnerable Groups Scheme (“the PVG Scheme”) were amended with effect from 1 April 2025. This note considers certain aspects of the amendments with...				
					
			
					
				
															
					
					Apr 3, 2025 | Bullet Point Update
Inheritance Tax (“IHT”) basics IHT is primarily a charge on the value of an individual’s estate on death. In outline: if you leave your estate to your surviving spouse or civil partner (or a charitable body) there is no IHT to pay: the transfer is “exempt” from...				
					
			
					
				
															
					
					Feb 28, 2025 | Bullet Point Update
Scots law has its fair share of quaint legal phrases e.g. legal rights of legitim; a decree ad factum praestandum; a coelo usque ad centrum. Another somewhat quaint term (albeit not in Latin) is “tacit relocation”. This is a common law rule which may be illustrated as...