Changes to the repairing standard: the Housing (Scotland) Act 2006 (Modification of Repairing Standard) Regulations 2019

Changes are being made to the types of property to which the repairing standard applies.

Relinquishment and assignation: limited partnership agricultural tenancies

A limited partnership agricultural tenancy (LPAT) was, historically, a common way of creating a fixed-term 1991 Act tenancy. The parties to the limited partnership were the general partner who was...

Reforming charity taxation and non-domestic rates

I will not seek to repeat in detail the background or current position in relation to non-domestic rates in Scotland, the statutory basis and how they are applied – that...

Life as an Intern 2019 | final round-up

In a final post, the 2019 interns reflect on their time at Turcan Connell.

Benefits of family investment companies and when to use them

What is a family investment company and when should they be used? Andrew Ross, senior solicitor, talks through the benefits and when you may want to consider using one or...

Principal private residence relief: changes from April 2020

HMRC has published the results of its consultation paper, and draft legislation, on principal private residence (PPR) relief from capital gains tax (CGT) – also known as private residence relief...