What should RSLs do when a Scottish secure tenant passes away

March 9, 2018 | Jim |

Scottish secure tenant passes away

The only things in life which are certain are death and taxes. They both also cause a great deal of uncertainty in life. We are often asked, what happens to a Scottish secure tenancy when a tenant dies? What happens to the tenancy? If there is a joint tenant the tenancy will continue as a … Read More >>

Changes to Third Party Rights in Scotland: What’s the Impact?

March 8, 2018 | Eileen Barr |

Changes to Third Party Rights

Generally, a contract only gives rights and obligations to the people that are a party to it. However, there are circumstances where contracts can create third party rights. In Scotland, these ‘third party rights’ were often criticised as the law around them was unclear and inflexible. To change this the Contract (Third Party Rights) (Scotland) Act … Read More >>

Less Action, More Waiting? Are Action Plans tackling our targets?

March 6, 2018 | Rachel Munro |

Less Action, More Waiting? Are Action Plans tackling our targets?

What is an Action Plan? The Assessment of the Energy Performance of Non-Domestic Buildings (Scotland) Regulations 2016 created a somewhat advanced form of an Energy Performance Certificate, known as both a section 63 Assessment but more commonly known as an Action Plan. When do you need an Action Plan? Action Plans apply to non-domestic buildings … Read More >>

Land and Buildings Transaction Tax – Three Year Alert

February 8, 2018 | Christine |

Land and Buildings Transaction Tax

Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty Land Tax on 1st April 2015. As well as being the duty payable on the price or consideration for the purchase of residential and commercial land and properties in Scotland, its introduction affected taxation on the grant of non residential leases. In circumstances where a return in … Read More >>

Exemption for certain Heritable Securities from the ’20 Year Rule’

February 6, 2018 | Alison B |

20 year rule

The 20 Year Rule provides that a heritable security (e.g. a standard security) over a private home may be redeemed on repayment of all money advanced under the security together with interest and expenses after 20 years. This can create issues in shared equity arrangements. In 2014 Scottish Government held a consultation on exempting certain … Read More >>

Your Will – The digital age and digital assets

January 31, 2018 | Ailidh Ballantyne |

digital assets

Is the digital era making our lives much simpler and easier? Well, not necessarily when it comes to completing your Will.  When we think about making our Will, very few of us realise that digital assets can be included. With the emergence of Bitcoin for instance, it may be that this type of cryptocurrency will … Read More >>

Public Procurement: What happens if a Supplier gets into financial difficulty?

January 16, 2018 | Lauren |

public procurement

Carillion, a key supplier to the UK Government, has gone into liquidation.  The impact has been felt throughout the public sector where there is uncertainty over what will happen to the works and services carried out by Carillion under public contracts.  Many impacted public bodies will be wondering what they can do in terms of public … Read More >>

I want a quick divorce! Simplified Divorce may be the answer

January 5, 2018 | Lynne |

simplified divorce

Often clients tell us that they want to get divorced quickly so that they can move on with their lives. For some divorcing couples, they will be able to use the simplified divorce procedure. But what is this? The simplified divorce procedure involves completing the necessary form and satisfying the sheriff court that you and … Read More >>

Know your Inheritance Tax Gift Exemptions

December 7, 2017 | Ailidh Ballantyne |

inheritance tax

Life can be taxing at times, no more so than on death. So it is important to consider the potential inheritance tax implications which can arise upon your death. When you die, Inheritance Tax may be payable on your estate. Each person has a Nil Rate Band of £325,000, meaning that any assets up to … Read More >>

General Data Protection Regulation (GDPR) for HR

November 30, 2017 | Alastair |

general data protection regulation

Many organisations are currently preparing themselves for the General Data Protection Regulation. For many their initial focus for the forthcoming changes (May 2018) may be on their ‘day to day business’, but it is also important that their ‘day to day business’ includes their HR procedures.  Consideration needs to be given to ensure their current … Read More >>

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