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...