Setting the (Repairing) Standard: Tenant Housing in Agricultural Holdings

On 7th November, Tenant Farming Commissioner (“TFC”) Bob McIntosh announced that the Scottish Government intends to make legislation in 2019 to introduce the repairing standard to agricultural holdings.

The Inheritance Tax Regime - Time for an Overhaul?

Introduction During the 2017-18 tax year, Inheritance Tax (IHT) raised a total of £5.2bn across the UK, and H M Revenue and Customs (HMRC) believe that a further £600m of...

Review of the Charities and Trustee Investment (Scotland) Act 2005 in 2018-19

In its Programme for Government 2018-19, the Scottish Government includes a review of the 2005 Act stating that:- “It is over 17 years since the McFadden Commission proposed establishing a...

Victory in Vigne – A Break for Business Property Relief?

The appeal decision of the Upper Tribunal in the case of The Personal Representatives of the Estate of M W Vigne v HMRC has been hotly anticipated by those with...

Turcan Connell sponsors the Edinburgh University Law Society Champions

We are very pleased to have continued to support the Edinburgh University Law Society Team.

Summary of the Scottish Government's response to the Consultation on the Law of Succession

The Scottish Government recently published the outcome of its Consultation on the law of succession. The Consultation considered recommendations which had been made by the Scottish Law Commission on changes...

“Ain’t No Way” you shouldn’t have a Will

The Queen of Soul, Aretha Franklin died earlier this year without a Will. Turcan Connell discusses the importance of having a valid Will in place.

The Scottish Government’s Consultation on Scottish Child Law and reformation of the Children (Scotland) Act 1995: Improving experiences of family justice

As part of its 2018/19 Programme, the Scottish Government has issued a consultation paper on the reformation of Scottish Child Law and proposes several amendments to Part 1 of the...

Fighting Back Against Airbnb

A number of Edinburgh short-term lettings on Airbnb have been the subject of enforcement notices by the City Council. Is this the beginning of a longer term trend?

A New Approach to Japanese Knotweed?

The Court of Appeal in England and Wales has ruled that householders can claim for the reduction in value to their property caused by Japanese knotweed, where the plant has...

Turcan Connell Charity Hockey Tournament raised over £8,000 for Down’s Syndrome Scotland

This year’s Turcan Connell Charity Hockey Tournament took place on Friday 31st August. This time raising the amazing amount of £8,181 for its nominated Charity of the Year, Down’s Syndrome...

Business Property Relief and Furnished Holiday Lettings

Business Property Relief (“BPR”) is an attractive tax relief for taxpayers with business interests, offering either 50% or 100% relief from inheritance tax (“IHT”) on the value of the business...