Anwar v Britton: missives and misrepresentation
When purchasing a house, concerns around the condition of the property are high on the buyer’s mind. These can be met to an extent by surveys and home reports, but...
Paperless wills
We live in a society where technology is prevalent in many aspects of life and continues to develop every day. Many favour technology over ’old-fashioned’ paper for reasons such as...
Wellbeing in the workplace: the state of being comfortable, healthy, and happy…in the office
Turcan Connell's 'Wellbeing Sessions' programme continues.
The future of support for small scale renewables
More than 700MW of small-scale renewable energy developments has been installed by homeowners and businesses since the launch of the Feed-in Tariff (FiT) support scheme on 1 April 2010, according...
Divorce - no one is to blame
The UK government has finally committed to reform divorce law in England and Wales. The purpose of the reform is to help couples to divorce less acrimoniously, by shifting away...
Alasdair Loudon retires from Turcan Connell, and bids a fond farewell
Alasdair Loudon retires from Turcan Connell, and bids a fond farewell.
Land and buildings transaction tax on derelict properties
In the recent case of Scotland.P N Bewley v HMRC, the First-Tier Tax Tribunal considered the definition of a “dwelling” for the purposes of stamp duty land tax (SDLT) and...
Changes to the Gift Aid Small Donations Scheme
A change to the Gift Aid Small Donations Scheme (GASDS), announced by Chancellor of the Exchequer Philip Hammond in his October 2018 Budget, is due to come into force on...
Making Tax Digital
It’s been more than 2 years in the making, but next month marks the official launch of the Government’s Making Tax Digital (MTD) initiative. MTD is a UK government initiative...
Cohabitants’ rights in intestacy: changes afoot?
On 17 February 2019 the Scottish Government released a consultation on the law of succession. This builds on the government’s 2015 consultation which sought views on wide-ranging changes proposed in...
Care fees and lifetime gifts
According to a 2017 census there were over 31,000 elderly residents living in care homes in Scotland. As the demand for care increases, so do concerns about the payment of...