COVID-19: Land and Buildings Transaction Tax (LBTT) Update

The purchase of a second home in Scotland is subject to a surcharge of 4% of the purchase price, known as the Additional Dwelling Supplement (ADS), on top of the...

COVID-19: Rural Communities and Renewables

Both Covid-19 and the measures employed to combat the disease by government are having widespread effects on rural economies. This is unsurprising, as the success of households, community projects and...

Living Wills and Do Not Resuscitate Orders

Living Wills and Do Not Resuscitate Orders are both documents relating to end of life care, but they are not one and the same. During the ongoing pandemic, planning for...

COVID-19: Administration of Estates

It can be difficult, even at the best of times, to deal with the formalities of administering the estate of someone who has died. The Covid-19 crisis has added an...

COVID-19: Tax Residence of Individuals and Companies

Among the many impacts of the COVID-19 pandemic is that some individuals may effectively be marooned in the UK – for example, if they are isolating here in accordance with...

COVID-19: IHT Relief for Sales at a Loss Following Death

We do not yet know the full extent of the economic impact of the COVID-19 pandemic, but all the signs are that effects will be worse than 2008 and any...

COVID-19: Tenant Farming Commissioner Advice

The Tenant Farming Commissioner (TFC) has recently issued advice on the implications of Covid-19 for on-farm meetings. The advice issued includes recommendations regarding spring rent reviews and the tenants’ amnesty....

COVID-19: Charity Governance - What to do About Meetings and AGMs?

With the exception of funding difficulties, the most common query from charity clients during the covid-19 pandemic has related to the holding of meetings. Current requirements on social distancing mean...

COVID-19: Commercial Leases in Scotland

Landlords and tenants are concerned about the impact that the Coronavirus crisis is having, and will have, on the ongoing landlord and tenant relationship. It is important to keep up...

COVID-19: Emergency Legislation Affecting Tenancies

The Coronavirus (Scotland) Act (“the Act”) was passed unanimously by MSPs on 2nd April and will introduce sweeping changes to the residential and commercial leasing regime, particularly in relation to...

COVID-19: Dealing With Family Law Disputes

Family law cases to varying degrees will often involve the court system. A crucial question is, therefore, what impact Covid-19 is having on the ability of courts to deal with...

COVID-19: Practicalities of Signing Wills and Powers of Attorney

One of the consequences of the Government’s current social distancing policy is that it can present challenges when it comes to signing documents such as Wills and Powers of Attorney,...
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