Telecoms mast leases: a change of direction?

Two recent cases involving telecoms leases will be of interest to landowners and mobile network operators alike, offering guidance on the renewal of existing agreements under the electronic communications code.

Tax increases announced September 2021

On Tuesday 7th September, the Prime Minister announced the Government’s plans to address the financial impact of Covid-19 on the NHS and to provide additional funding for health and social...

Conservation burdens, carbon capture and biodiversity loss

The Title Conditions (Scotland) Act 2003 introduced new types of title burdens, including conservation burdens. 18 years since enactment, however, they are still a relatively rare beast. This article explains...

Efficient gifting for inheritance tax

How can I make cash gifts to family or trusts which don’t have to be of a fixed or capped amount and which are immediately free from inheritance tax (IHT)...

Family investment companies – end of HMRC review

Family investment companies (FICs) have become popular in recent years as an alternative to trusts, for the long-term management and preservation of family and intergenerational wealth. FICs are also used...

Personal injury trusts

Trusts in Scotland can be utilised for a number of reasons. An individual may, for example, wish to pass wealth to a younger generation while retaining control of the underlying...

Opportunities from power storage

Energy storage in batteries offers good opportunities for landowners as the quest for the UK to reach net zero carbon emissions by 2050 continues.

Register of Persons Holding a Controlled Interest in Land

On 1 April 2022, a new register called the Register of Persons Holding a Controlled Interest in Land (“RCI”) will become available.

Bringing a solvent company to an end

The goal of every company owner is to develop and run a successful, solvent company. However, there may come a time when the owner wishes to retire, or otherwise move...

OTS’s second report on capital gains tax

The OTS published its second report on CGT, Simplifying practical, technical and administrative issues, on 20 May 2021. This report focuses more on technical and administrative issues.

There may be brighter times ahead for Scotland’s solar sector

Prospects for large-scale solar photovoltaic energy (solar PV) development in Scotland are promising – as impetus grows towards meeting the Scottish Government’s target of net zero emissions of greenhouse gases...

Should Workers be Paid National Minimum Wage for Sleep-In Shifts?

In the United Kingdom, the minimum wage for workers is regulated by the National Minimum Wage Regulations 2015. Regulation 30 of the 2015 Regulations establishes that, ‘[t]ime work is work,...