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...

New Government Consultation on Parental Leave

The UK government announced on 25th January the opening of their new consultation on parental leave, specifically whether the protection from redundancy afforded to mothers while on maternity leave should...

Employment status – what it says on the tin?

The recent decision of Morrison v Aberdein Considine & Co is yet another example of someone’s employment status being called into question.

Changes to the land and buildings transaction tax regime

Following the proposals in the Scottish budget delivered by Scottish Finance Secretary Derek Mackay in December last year, the Scottish Parliament has approved a number of changes to the devolved...

Energy Efficiency of homes in Scotland

It is expected that the Scottish Government will bring forward regulations to improve energy efficiency in the private rented sector.

Consultation on Scottish Charity Law

On 7th January 2019, the Scottish government opened a consultation on Scottish charity law. It has been over 17 years since the Scottish Charity Law Review Commission (the McFadden Commission)...

Right to Roam and Private Houses

The Land Reform (Scotland) Act 2003 gives everyone a right of access over land and inland water throughout Scotland as long as this is exercised responsibly.