Inheritance Tax Changes – What You Need To Know
The Office of Tax Simplification (OTS) has made some recommendations and proposals to overhaul Inheritance Tax (IHT). Whilst these proposals may look good on the surface, the devil is in the detail. A welcome proposal made by the OTS is the reduction of the seven-year gifting rule to five years. This would see individuals being […]
Death of a Sole Director – What Next?
When a sole director of a company dies, there can often be difficulties. However, those difficulties are, perhaps, more evident where a sole shareholder dies who is also the sole director of a company. The general position is that where a company has a number of directors and one of the directors dies, the surviving […]
The Private Residential Tenancy: Notice to Leave Dates
The First-tier Tribunal recently considered the date to be stated in a notice to leave on or after which the landlord can expect to make an application to the Tribunal for eviction. By way of background, where a landlord wishes to recover possession of a Private Residential Tenancy, the landlord must serve a notice to […]
Property Damage: The Importance of Evidence
The recent First-tier Tribunal (Housing and Property Chamber) decision of Ritchie v Finlayson highlights the importance of providing sufficient evidence when making a claim against tenants for damage to the let property and contents. When a tenant vacates a property there may be times when the property is not left in the same condition as […]
COVID-19 and Powers of Attorney
None of us could have imagined that almost a year after we first heard the words “Covid-19” that we would still be under such restrictions, the impact this would have on the NHS and the long term effects of Covid-19. Hearing so many families losing loved ones and the long-term effect Covid-19 has had on […]
Energy Efficiency Regulations To Come Into Force
The Energy Efficiency (Domestic Private Rented Property) (Scotland) Regulations 2019 are proposed to come into force on 1 April 2020. The purpose of these regulations is to tackle the the least energy-efficient properties in Scotland. These regulations outline minimum standards of energy efficiency landlords must meet for domestic private rented properties. EPCs (Energy Performance Certificates) are used […]
Letters of Wishes
You have made a Will. Congratulations! This now means all of your affairs are in order, your Will can be easily interpreted upon your death and your family will understand your reasons for what you have chosen to include in your Will. Well, not necessarily. It can, at times, be difficult to understand someone’s Will […]
Thinking of a Care Accommodation Move for Yourself or a Family Member?
There can be many reasons for someone requiring a move to a care home from being less able to do the things you used to do, recurring falls or starting to feel lonely. Care homes have trained staff on hand, which may help to remove risks you may face at home. It is perfectly normal […]
You Own a Business? Make a Will!
For many, the prospect of making a Will to adequately provide for their family can seem a rather daunting task. However, when you are a business owner, the number of issues to be considered increases. With that in mind, why should business owners make a Will? Is it really that important? Planning for the future […]
Modern Apprentice Opportunities
At TC Young, we offer modern apprentice opportunities in all of our offices. We have worked with school leavers for a number of years (before it was called a modern apprenticeship) and it is a recruitment method that we feel offers excellent training for school leavers. It is also a relationship that we continue to […]
