Changes to entrepreneurs’ relief

The Finance Act 2019 effected three changes to entrepreneurs’ relief. The changes would affect either disposals made on or after 29 October 2018 or 5 April 2019. Find out more...

Lifetime gifting and inheritance tax

HM Revenue & Customs has recently published a report into lifetime gift making and the effect which inheritance tax (and inheritance tax relief) has.

Statutory supervision of charities: OSCR inquiries

The Scottish Charity Regulator (OSCR) published its interim report under section 33 of the Charities and Trustee Investment (Scotland) Act 2005 on 28th May 2019 in relation to the Dr...

Government to ban 'no-fault' eviction rights of landlords in England

The UK government recently announced plans to abolish landlords’ ability to terminate assured shorthold tenancies (ASTs) on ‘no-fault’ grounds under section 21 of the Housing Act 1988 (HA 1988). The...

Scale and concentration of landownership in Scotland

On 20 March 2019 the Scottish Land Commission (SLC) published its report, ‘Investigation into the issues associated with large scale and concentrated landownership in Scotland’. It follows a call for...

The royal baby: when parents separate

Last week Prince Harry and Meghan Markle announced the news that Meghan had given birth to a baby boy named Archie. Harry, a proud new father who could barely contain...

Anwar v Britton: missives and misrepresentation

When purchasing a house, concerns around the condition of the property are high on the buyer’s mind. These can be met to an extent by surveys and home reports, but...

Paperless wills

We live in a society where technology is prevalent in many aspects of life and continues to develop every day. Many favour technology over ’old-fashioned’ paper for reasons such as...

The future of support for small scale renewables

More than 700MW of small-scale renewable energy developments has been installed by homeowners and businesses since the launch of the Feed-in Tariff (FiT) support scheme on 1 April 2010, according...

Divorce - no one is to blame

The UK government has finally committed to reform divorce law in England and Wales. The purpose of the reform is to help couples to divorce less acrimoniously, by shifting away...

Alasdair Loudon retires from Turcan Connell, and bids a fond farewell

Alasdair Loudon retires from Turcan Connell, and bids a fond farewell.
  • 1 (current)
  • 2
  • 3