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...

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...

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...

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.