Apr 10, 2024 | Bullet Point Update
Just before Christmas MSPs unanimously passed the Trusts and Succession (Scotland) Bill which became an Act this month although much of it is not yet in force. Most of the Act concerns long-awaited modernisation and improvements to trust law rather than any extensive...
Apr 8, 2024 | Bullet Point Update
Land and Buildings Transaction Tax (“LBTT”) Where an individual buys a residential property, for example a house or a flat, “Land and Buildings Transaction Tax” (“LBTT”) is usually payable. The amount of LBTT payable depends on: the date the property was purchased;...
Apr 8, 2024 | Bullet Point Update
For hundreds of years landownership in Scotland had been based on a feudal system under which there was a hierarchy of interests in the same land and at the ultimate head of the hierarchy was the Crown. Many aspects of the system were whittled away over the centuries...
Jan 17, 2024 | Bullet Point Update
Something was said about renting out your flat or house on a short-term let and the consequent requirements for a licence from the local authority in both our February 2022 Bullet Point Update 2022 Bullet Point Update 2 – Licensing Shake Up for Airbnb’s...
Dec 7, 2023 | Bullet Point Update
As is well known, Council Tax is a tax on domestic property collected by local councils and the money is used to pay for local services like rubbish collection, roads and street lighting. Some people can get a discount on their Council Tax bill, and some don’t have to...
Nov 7, 2023 | Bullet Point Update
A recent case in the Supreme Court (McCulloch v Forth Valley Health Board, 2023 S.L.T. 72 (“McCulloch”)) has clarified the legal test to be applied to a doctor’s advisory role in telling a patient about treatment options. The “professional practice test” The legal...
