Nov 2, 2021 | Bullet Point Update
Last month a proposal for a Member’s Bill to allow adults who are terminally ill to be provided with assistance to end their life was lodged with the Scottish Parliament. There is as yet no actual draft Bill setting out what the legal rules might be. This is a...
Sep 11, 2021 | Bullet Point Update
Believe it or not there is something called the Office of Tax Simplification (“the OTS”). It was set up in 2010 and no doubt they try their best but one might think they have not made much headway so far. One does not know what Orlov the meerkat of “simples” fame...
Aug 9, 2021 | Bullet Point Update
Local authorities have a duty to make sure that houses in their area which do not meet the “tolerable standard” are brought up to the “tolerable standard” or, in some cases, closed or demolished. The “tolerable standard” is set out in section 85 of the Housing...
Aug 9, 2021 | Bullet Point Update
Background New residential tenancies are now called “private residential tenancies” or “PRTs” under the Private Housing (Tenancies)(Scotland) Act 2016 (“the Act”). If a landlord wants to terminate a PRT there is some scope for mutually agreed termination where the...
Jun 9, 2021 | Bullet Point Update
The essentials From 30th June couples will be able to enter mixed-sex civil partnerships. The term “mixed-sex” is perhaps not as transparent as “opposite sex” or “different sex” but was purposefully chosen by the Scottish Government on the basis that “mixed-sex” was...
May 15, 2021 | Bullet Point Update
Under the EU Fourth Anti-Money Laundering Directive only trusts with a UK “tax consequence” (or deceased’s estates which counted as “complex estates”) needed to be registered with HMRC’s online Trust Registration Service (“the TRS”). Importantly however, the...
