Relinquishment and assignation: limited partnership agricultural tenancies

A limited partnership agricultural tenancy (LPAT) was, historically, a common way of creating a fixed-term 1991 Act tenancy. The parties to the limited partnership were the general partner who was...

Reforming charity taxation and non-domestic rates

I will not seek to repeat in detail the background or current position in relation to non-domestic rates in Scotland, the statutory basis and how they are applied – that...

Life as an Intern 2019 | final round-up

In a final post, the 2019 interns reflect on their time at Turcan Connell.

Benefits of family investment companies and when to use them

What is a family investment company and when should they be used? Andrew Ross, senior solicitor, talks through the benefits and when you may want to consider using one or...

Principal private residence relief: changes from April 2020

HMRC has published the results of its consultation paper, and draft legislation, on principal private residence (PPR) relief from capital gains tax (CGT) – also known as private residence relief...

Life as an Intern 2019 | Week 6 at Turcan Connell

As I near the end of my internship, it’s almost strange to think back to how apprehensive I was this time five weeks ago.

Life as an Intern 2019 | Week 5 at Turcan Connell

I’ve particularly enjoyed being in the Land & Property team because it is the subject I have been most interested in while at university.

Life as an Intern 2019 | Week 4 at Turcan Connell (Part 2)

I’m in the fortunate position of being placed in both the Tax & Succession and Charity teams.

Life as an Intern 2019 | Week 4 at Turcan Connell

I am finding it an invaluable experience to spend my summer interning in the Family Law department at Turcan Connell.

Life as an Intern 2019 | Week 3 at Turcan Connell (Part 2)

It feels slightly surreal to be approaching the halfway point of my internship programme with Turcan Connell already, but while it seems to have gone quickly it also feels like...

Life as an Intern 2019 | Week 3 at Turcan Connell

On the first day I was told I was being placed in the tax and succession department which I was very happy about as it was a subject area I...

The inheritance tax regime – time to simplify?

The much anticipated Inheritance Tax Review: second report by the Office of Tax Simplification (OTS) has now been released.