Mar 2, 2015 | Bullet Point Update
Many will be aware of the powers of attorney advertising campaign with the catch-phrase “start the conversation”. The campaign encourages people to think about granting “powers of attorney”. This Note first says something about powers of attorney generally. It then...
Dec 8, 2014 | Bullet Point Update
The First Minister’s first Programme for Government The First Minister’s announcement of the included, in particular (emphases added): “We also plan to consult in the coming year on further legislation on Succession which will aim to radically overhaul the...
Dec 1, 2014 | Bullet Point Update
George Osborne The Chancellor of the Exchequer when opening the Budget on 21st March 2012, said: “The Government will … accept the recommendation of the Aaronson Report that a General Anti-Abuse Rule (GAAR) targeted at artificial and abusive tax avoidance...
Nov 4, 2014 | Bullet Point Update
Single Use Carrier Bags Charge (Scotland) Regulations 2014 Introduction Many households will have been in the habit of amassing supermarket plastic bags with the intention of remembering to take a few for the next shop. But those good...
Oct 21, 2014 | Bullet Point Update
Introduction • One of the “Notes on Common Topics” (posted in January 2012) in the Knowledge Hub section of this website is headed up “Living Together and Property Rights”. This outlines what the Family Law (Scotland) Act 2006 (“the Act”) does about property rights...
Aug 22, 2014 | Bullet Point Update
Our Bullet Point Update for April 2013 touched on “taxes yet to come”. In particular, it mentioned that under the Scotland Act 2012, the Scottish Parliament would take over responsibility for “Stamp Duty Land Tax” – the current UK tax on “land transactions” (most...
