Apr 21, 2022 | Bullet Point Update
Note: references below to a “spouse” include a civil partner IHT accounts & “excepted estates” Following a person’s death Inheritance Tax (“IHT”) may be payable. So that HMRC can keep tabs on this the deceased’s executor has to deliver an IHT account to...
Apr 21, 2022 | Bullet Point Update
Note: references below to a “spouse” include a civil partner Introduction to IHT accounts & “excepted estates” Following a person’s death Inheritance Tax (“IHT”) may be payable. So that HMRC can keep tabs on this the deceased’s executor has to deliver an...
Feb 25, 2022 | Bullet Point Update
Introduction to the shake-up Last month the Scottish Government announced that all short-term let properties will require a licence to ensure they are safe and the people providing them are suitable. Local authorities will be required to establish a short-term lets...
Jan 9, 2022 | Bullet Point Update
Introduction • From 1 February all homeowners in Scotland must make sure they have interlinked fire alarms so that if one goes off they all go off. • The Regulations covering this are the snappily-titled Housing (Scotland) Act 1987 (Tolerable Standard) (Extension of...
Dec 24, 2021 | Bullet Point Update
The existing property registers · If you own a house or flat or land your right as owner will be registered in either the quaintly named “Register of Sasines” or the newer and more transparently named “Land Register”. · Similarly, if you are a tenant under a lease for...
Nov 14, 2021 | Bullet Point Update
A case decided in September by the “First-tier Tribunal for Scotland Housing and Property Chamber” (“the Tribunal”) shows that care is need when a landlord wants to get back a residential property which has been let privately. (Chamber Ref: FTS/HPC/PR/21/0301)...
