Apr 15, 2021 | Bullet Point Update
In August 2014 the Scottish Law Commission published a report on its review of trust law. The report included a draft Trusts (Scotland) Bill to update Scots trust law. Regrettably, nearly seven years later, the Scottish Law Commission’s Bill is nowhere near becoming...
Mar 10, 2021 | Bullet Point Update
The Defamation and Malicious Publication (Scotland) Bill was passed by the Scottish Parliament on 2nd March (by 118 votes in favour with none against and no abstentions). In a nutshell: in the new Bill a statement about a person is said to be defamatory if it causes...
Feb 8, 2021 | Bullet Point Update
The Scottish Charity Regulator (“OSCR”) oversees charities in Scotland. It regularly publishes bulletins on its website. This month’s bulletin included the question: “Does your governing document allow for virtual meetings?” The background to that question is that a...
Jan 15, 2021 | Bullet Point Update
Introduction Land and buildings transaction tax (“LBTT”) is the Scottish version of “stamp duty land tax”. In practice, LBTT is payable mainly in two cases: (1) the purchase of land including in particular residential property, and (2) the grant or transfer of leases...
Dec 10, 2020 | Bullet Point Update
The Wealth Tax Commission was established in Spring 2020 to consider proposals for a UK wealth tax. It published its final report this month. The prospect of a Wealth Tax could be met with varied responses; for example: “am I bovvered?” or “nice problem to have”. But...
Nov 10, 2020 | Bullet Point Update
This month owners and tenants of non-domestic properties should have received a letter from the Scottish Government about changes to the system for non-domestic rates – otherwise known as business rates. This follows on from the passing of the Non-Domestic Rates...
