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.

Land and buildings transaction tax on derelict properties

In the recent case of Scotland.P N Bewley v HMRC, the First-Tier Tax Tribunal considered the definition of a “dwelling” for the purposes of stamp duty land tax (SDLT) and...

Changes to the Gift Aid Small Donations Scheme

A change to the Gift Aid Small Donations Scheme (GASDS), announced by Chancellor of the Exchequer Philip Hammond in his October 2018 Budget, is due to come into force on...

Making Tax Digital

It’s been more than 2 years in the making, but next month marks the official launch of the Government’s Making Tax Digital (MTD) initiative. MTD is a UK government initiative...

Cohabitants’ rights in intestacy: changes afoot?

On 17 February 2019 the Scottish Government released a consultation on the law of succession. This builds on the government’s 2015 consultation which sought views on wide-ranging changes proposed in...

Care fees and lifetime gifts

According to a 2017 census there were over 31,000 elderly residents living in care homes in Scotland. As the demand for care increases, so do concerns about the payment of...

GDPR Update: Nine Months on

What does the data protection landscape for Scottish charities look like now, nine months on?

Scottish Land Commission publishes Protocol on “Community Engagement in Decisions Relating to Land”

The Scottish Land Commission has published its first Protocol in a series of Protocols to support the practical implementation of the Scottish Government’s Land Rights and Responsibilities Statement, produced in...
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