The Charity Test; where Public Benefit and Commerce combine?

In Office of the Scottish Charity Regulator, Appellant [2021] CSIH, the Inner House of the Court of Session dismissed two appeals by the Office of the Scottish Charity Regulator (OSCR)....

Is my Will and Power of Attorney enough?

Unlike a deed, a letter of wishes should not be legally binding, but it will be influential and persuasive. It should be read and stored alongside the deed it is...

Trusts for Vulnerable People

There are a number of reasons why an individual may decide to settle assets in trust and one of the most prominent is to protect family wealth and look after...

The Ever-changing Face of Support for Small-scale Renewables

An International Energy Agency Report in November 2020 found that renewables were set to account for 90% of the increase in worldwide power capacity in 2020, with rapid growth expected...

New Controls on Short Term Lets

The Scottish Government is set to finalise proposed controls on short term lets following two recent consultations on these proposals, the last of which involved a short consultation period owing...

Land Reform (Scotland) Act 2016 – Relinquishment and Assignation

The Relinquishment and Assignation provisions of the Land Reform (Scotland) Act 2016 are to be brought into force on 28th February 2021 by a series of statutory instruments. The provisions...

Farming and Climate Change

In the Climate Change (Emissions Reduction Targets) (Scotland) Act 2019 the Scottish Government committed to reaching net zero greenhouse gas emissions by 2045. The recently published Farming for 1.5º Report...

Peatland Restoration

A new short Report by Scottish Renewables (a lobbying body for the renewables industry in Scotland) highlights steps which three renewable energy businesses have been taking to restore damaged peatlands...

Windfarm Restoration

The rapid deployment of onshore wind in Scotland over the past two decades (Scotland has more than 8GW of onshore wind capacity in place) has focused attention on the economic...

Lifetime Gifting

With Christmas here and everyone hopeful of the resumption of normal life next year, you may be considering making gifts to family, friends or charities. The normal rule for lifetime...

OTS Report on Capital Gains Tax

The Office of Tax Simplification The Office of Tax Simplification is an independent office of the Treasury, set up in 2010 to provide advice to the Government on simplifying the...

Business Property Relief and Furnished Holiday Lettings 2.0

As discussed in our Blog post Business Property Relief and Furnished Holiday Lettings in September 2018, the decision in Graham[1] appeared to provide a welcome shift in the First Tier...