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...
Negligible Value Claims
A Problem Jane buys shares in Company A for £1000. Unfortunately, Company A later has financial difficulties and goes into liquidation. Jane’s shares become worthless, causing her a real-world financial...
Green Homes Grants in England
On 30 September 2020, the Department for Business, Energy and Industrial Strategy (BEIS) launched the Green Homes Grant, a £2 billion scheme aimed at improving the energy efficiency of residential...
Electric Vehicle Charging
The UK Government plans to ban the sale of conventionally powered cars by 2035, and attention is now turning to the infrastructure that will power the electric revolution. The National...