Anyone accepting the role of an Attorney is accepting a position of trust.  You have been appointed by the granter of the Power of Attorney (POA) to effectively step in their shoes and make decisions on their behalf when they can no longer do so themselves.  If called upon to take up the role as Attorney any action or decision you take must comply with the guiding principles of the Adults with Incapacity (Scotland) Act 2000:

1. Any action must benefit the granter of the POA;

Scotland’s trust law is over 100 years old and is to be updated to bring it in line with modern practices.

The Trust and Succession (Scotland) Bill is currently working its way through the Scottish Parliament. There are 3 stages towards turning a bill into an Act:

1. Introduction – the bill is proposed and consultation takes place; Parliament then decides if the Bill is to be rejected or can proceed to stage 2.
2. Amendments – where proposed amendments are debated and provided by MSPs with

Powers of Attorney are often associated with the elderly and younger adults may ask – why would I need a Power of Attorney? Powers of Attorney are important legal documents that everyone, regardless of age, should consider putting in place now, as a safety net for the future. Unfortunately accidents or illness can occur at any age - granting a Power of Attorney ensures that someone you trust is able to manage your affairs and make important decisions about your health and wellbeing if something

Taking effect from 16^th December 2022, the rate of Additional Dwelling Supplement (ADS) tax increased from 4% to 6%.

This is often known as “the second home tax”, where it accounts for the full purchase price of a “second home”.

Here is a brief reminder of the general rules in relation to this tax.

What is Additional Dwelling Supplement (ADS) tax and when does it apply?

Additional Dwelling Supplement (ADS) tax is an additional amount of Land and Building Transaction Tax (LBTT)

More and more individuals’ estates are being subject to an Inheritance Tax liability. In fact, HMRC figures show £6.1 billion was collected in Inheritance Tax over the last financial year - an increase of 14% from 2020/2021. So, how do you plan early to alleviate your family’s worries after you pass away?

The starting point is you being aware of your available Inheritance Tax allowances.  With rising property values this blog will focus on the availability of the Residence Nil Rate Band (RNRB).

What

Scottish Ministers have published the draft regulations which will extend the eviction moratorium in both the social and private rented sector to 30 September 2023. 

The Regulations can be found here.

https://www.legislation.gov.uk/sdsi/2023/9780111056417

Landlords remain entitled to serve notice and raise eviction proceedings. The moratorium only delays the enforcement of eviction orders granted on particular grounds. There remains a number of grounds that are exempt from the moratorium. 

Rent Cap

Further, these draft Regulations extend the rent cap in the private rented sector.  From 1 April

We are often asked by clients for advice on debt recovery. Obtaining a Payment Decree from the Court (or Order for Payment from the First-tier Tribunal Housing and Property Chamber) might be the first step. Once a Decree is granted, it is a matter for the creditor to pursue the debtor until money is actually recovered.

Earnings arrestments tend to be more successful than bank arrestments, due to uncertainty as to what funds might be in the debtor’s account on any given date.

With an

In England when an adult lacks capacity to make decisions for themselves, someone on their behalf can make an application to the Court of Protection in England, for a decision to be made about the incapable person’s welfare and/or finances.  A Deputy may then to be appointed by the Court.  The Deputy acts as the incapable adult’s decision maker. 

In certain circumstances, the Deputy may be granted powers to relocate the Adult to Scotland if they believe it is in the Adult’s best interests.

The

You’ve finally got the keys to your new home, but before you crack open the flat-pack furniture or those tins of paint, here are some tips that can save you time and money further down the line.

What does my solicitor have to do?

Your Title-

We submit the documents (namely, a Disposition and a Standard Security (if you have a mortgage)) together with appropriate application forms to Registers of Scotland to register you as the new owner.  

If title to the property is

Gifting property is one way clients may wish to consider when looking at reducing the value of their estate for inheritance tax purposes.

There are tax implications to consider and the rules vary according to each individual set of circumstances.  If a property is given away or sold at less than market value taxes will be payable provided the person receiving the property is a “connected person” (i.e. family members, family trusts).  The only way this does not apply is if the sale is at

When a Will is made, several decades may pass before it is required. In that time a number of events could take place which cause the original Will to be misplaced. Examples being the testator moving home and losing it or the solicitor who prepared it not storing it correctly. Unfortunately accidents do happen however if there is a copy of the signed Will then there is a court process that can allow the copy to be used.   

‘Proving the Tenor’

The court process

Did you know that the law in Scotland provides that you cannot entirely disinherit your spouse, civil partner or child even if you do not include them in your Will? This is because we have what are known as legal rights.

What are legal rights?

Under Scots law, certain family members are entitled to legal rights when a person dies testate (with a Will) or intestate (without a Will). A surviving spouse, civil partner and children (including adopted children) can make a claim against your

Following the first lockdown the property market in Scotland has exploded. There is such high demand for properties it’s no wonder the most recent statistics* are showing an average annual increase in value of over 11% for residential properties in Scotland.  Currently the average price of a property in Scotland is £182,755, said to be “one of the highest reported for any month since the index started in 2004.”* Whether owners had more time during lockdown to finish DIY projects, to get their property sale

Quite often family members can be left disappointed with the terms of a Will. They may feel they have been unfairly left out of the Will or that the deceased wishes are not correctly set out in the will perhaps even because of the influence of someone else.

There are certain circumstances in which the courts can be asked to reduce (cancel) a Will.

Incapacity

A person signing a Will must be capable of understanding that Will. If they lack the capacity to do so,

Following the Grenfell disaster in 2017, the Scottish Government has introduced new rules for fire and smoke alarms in homes across Scotland. Originally intended to be introduced in February 2021, these rules are to come into force in February 2022 and will apply to every home in Scotland.

The rules

From February 2022, every home in Scotland must have:

• A smoke alarm in the living room or most commonly used room
• A smoke alarm in circulation spaces such as hallways or landings
• A heat alarm

You may be excused for thinking that if a public body was holding money on your behalf that they would hand it over without any hassle. Unfortunately, when it comes to the Scottish Courts and Tribunals Service, it is not as straightforward as many would hope. The court, as a public body, have to follow strict procedures to ensure they can legally release money they hold. One important procedure for the court is that they must check there are no taxes due on the funds

Hearing so many families losing loved ones and the long-term effect Covid-19 has had on their lives is distressing.  However, it does highlight the importance of having a Power of Attorney in place.  Too often we hear of spouses with separate bank accounts where one of them becomes ill and the other isn’t able to deal with their accounts, their bills, and other important matters at what is already a traumatic time.  Alongside the worries of their loved one’s health they now have to worry

Although restrictions have eased there is still a significant impact, which will be felt in the coming weeks and months.

Where someone has been assessed as lacking capacity and has not put in place a Power of Attorney, an application requires to be made to the Court for a guardian to be appointed with legal authority for decision making in respect of the incapax adult’s health, welfare, finances and/or property. This was brought into effect some 20 years ago by the Adults with Incapacity (Scotland)

You have saved up scrupulously for months, found the property of your dreams, and now you have had your offer accepted. You are finally ready to begin moving home and you have instructed your solicitor to arrange the legalities for you.

However, there are many practical aspects to consider when moving to a new property. For example, which items within the home are to be included as part of the sale? What if any of those items are not in working order? Is the home

A Guardianship Order is a court order, which authorises a person to act and make decisions on behalf of an Adult with incapacity. In Scotland, an Adult is a person who is 16 years old and over. The law relating to guardianship is governed by the Adults with Incapacity (Scotland) Act 2000. It is important to seek legal advice prior to making an application for Guardianship to ensure that the appointment will benefit the Adult and that no other means provided for under the Act

Today sees the start of Dementia Awareness week in Scotland which, prior to the pandemic, would have culminated with Alzheimer Scotland’s annual conference.  Sadly, the conference will not be taking place again this year due to current restrictions.  However, during this time we can all continue to show support and continue to raise awareness for those living with dementia, their carers and families. 

Now, possibly more than ever, it is important that those living with dementia and their families know that getting their legal affairs

Among the excitement of purchasing a property together, the question of how the ‘title’ to the property should be taken is often only given a quick thought.

 Very little time is spent on considering what it means to include or not to include a ‘special destination’ in the title and the consequences this may have down the line.  

What is ‘joint title ’?

When a person buys a property he/she  takes ‘title’ to that property in their sole name. When two people fund a

Young adults who lack capacity – guardianship orders

Any parent of a young adult who lacks capacity and is approaching 16, or has just turned 16, should take advice on whether they should apply for a guardianship order.  Until the age of 16 you have been able to make decisions on behalf of your child.  On turning 16 that automatic delegation of decision making to you, as their parent, comes to an end.  

There may be various matters you have to assist with. For example

Historic position

Historically when a disabled proprietor wanted to make an alteration to the common parts of a tenement to allow them to continue to use and enjoy their home by, for example, introducing a stair lift, access ramp or additional handrails by dint of the Common Law they required the consent and agreement of all other owners in the tenement to permit the change.  The introduction of the Tenements (Scotland) Act 2004 failed to provide a simplified mechanism for approving such improvement or alteration

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 their lives is distressing.  However it does highlight the importance of having a Power of Attorney in place.  Too often we hear of a husband and wife with separate bank

To do list:           

Prepare a Will                                                                       

Prepare a Power of Attorney    

For most people preparing a Will and Power of Attorney are tasks that are on their never ending “to do” list and, for some, it is one task that continually gets pushed to the bottom of the list as day

Life has changed dramatically for us all since March 2020.  We had hoped that we would be getting “back to normal” sometime soon – would any of us have thought we would still be living under restrictions more than 8 months later?

Many of us have put things off, vowing that we will do this “when we get back to normal”.  

For now the new “normal”, for a large proportion of us, means:

• working from home
• adapting to new ways of working
• flexible

A Lifetime ISA, or ‘LISA’ as they’re regularly referred to, offers a similar deal to Help to Buy ISAs but with considerable differences which you should watch out for or take advantage of. Some people may be taking advantage of a LISA to save for later in life (over 60), however there are benefits of using a LISA to purchase a property as a first-time buyer. If you wish you can always keep your LISA after purchasing your first property and continue to save

Many of you may have seen the latest headlines regarding the #FreeBritneySpears movement where her fans are concerned about her father acting as her Conservator. Conservatorship is an American legal concept whereby the court appoints a person to manage a person’s affairs if they are deemed to be incapable.

The equivalent of Conservatorship in Scotland is known as Guardianship. A Guardianship Order is a court order which authorises a person to act and make decisions on behalf of an Adult with incapacity. In Scotland, an

Now, possibly more than ever, it is important that those living with dementia and their families look at getting an individual’s legal affairs in order to alleviate the stresses that can arise when their condition worsens. 

An individual with a dementia diagnosis can (depending on the stage of their condition) instruct a solicitor to assist them in putting their affairs in order whether this be in the preparation of a Power of Attorney or a Will.  The lockdown has not resulted in solicitors being unable

Although lockdown restrictions have eased slightly there is still a significant impact which will be felt by us all for the coming weeks and months.

Where someone has been assessed as lacking capacity and has not put in place a power of attorney, an application requires to be made to the Court for a guardian to be appointed where someone requires to have legal authority for decision making in respect of the incapax adult’s health, welfare, finances and/or property. This was brought into effect some

Today sees the start of Dementia Awareness week in Scotland, which would usually culminate with Alzheimer Scotland’s annual conference.  Sadly, the conference will not be taking place this year due to lockdown.  However, during this time we can all continue to show support and continue to raise awareness for those living with dementia, their carers and families. 

Now, possibly more than ever, it is important that those living with dementia and their families know that getting an individual’s legal affairs in order can alleviate the

The Covid outbreak has led us all having to adapt to different social and working practices. It has also led to many of us considering our mortality and (finally) getting round to that New Year’s resolution of getting our affairs in order. Since lockdown commenced there has certainly been an increase in enquiries about and people preparing or updating their wills. Preparing a will, as many of us know, allows you to decide what happens to your money, property and possessions after your death. So

You have registered the death, organised the funeral and now that you have identified all of the assets your loved one had (and established whether or not they have a Will), you are ready to progress with the administration of the estate. This blog focuses on the procedure where the value of the estate is over £36,000.

You need to now progress with obtaining Confirmation (known as Probate in England & Wales). As detailed in our earlier Blog this is the legal document that gives

You have registered the death, arranged the funeral and now it is time to look at estate administration. The current lockdown period has had a significant impact on the process of administering a deceased person’s estate. The Courts in Scotland, at the time of preparing this Blog, are not currently progressing Commissary work (estate administration). They are, however, looking at how to restart Commissary business soon via remote working. However, even once the Courts have finalised appropriate procedures to restart this business, there will inevitably

In our first blog we advised on how to register a death. Now you (and the funeral director) have the death certificate, you can go about arranging a funeral. Funerals are continuing to take place as normally as possible and families are being encouraged not to delay funerals. The Scottish Government have provided guidance for funeral services during the pandemic and funeral directors are being asked to ensure that social distancing is adhered to.

Some helpful tips:

• If the deceased had a funeral plan, contact

The death of a loved one is a difficult time for everyone. Not only are they grieving but for many they may have never had to register a death or deal with the winding up of a loved one’s estate.  It can all become quite overwhelming.

The Covid-19 outbreak and lockdown of the nation has brought a whole new level of uncertainty. A short series of blogs will follow providing guidance from registering a death, dealing with the funeral arrangements and winding up an estate.

We will donate 10% of the fee to local foodbanks.

Ensuring you have a Will in place not only means that you can decide who you wish to inherit your estate, but it also provides peace of mind and comfort for both you and your family, knowing that your affairs are in order.

The current Coronavirus pandemic has brought into sharp focus the importance of providing for our families should the worst happen. Just because you cannot meet face to face with a solicitor at

Now more than ever, we should be asking the question: “are my affairs in order?”

In these uncertain times, it is prudent planning to consider putting a Will and Power of Attorney in place. A Will, of course, allows you to state what you wish to happen to your assets upon your death and provides your family with some comfort in knowing your affairs will be in order upon your death. A Power of Attorney, on the other hand, allows you to appoint someone to

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 able to make gifts to their children and only have to survive five years for it to fall outwith their estate for IHT purposes. Perhaps the suggested change to five

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 directors can continue to manage the organisation. If the sole shareholder of a company dies, the directors can continue to manage the company until the deceased shareholder's beneficiaries have the

Choosing who you wish to implement the terms of your Will can be a difficult decision. After all, this is the person you will trust to ensure that your estate is administered according to your wishes. An executor is a person who is appointed by someone who is making a Will (also known as the testator) to carry out their instructions as set out in their Will.

If you have been appointed as an executor, several considerations should be borne in mind. Firstly, as an

When you, or someone close to you, has been diagnosed with a deteriorating health condition thinking about day-to-day practicalities can be difficult, for example managing finances.

To allow someone to manage your day-to-day banking (but not open or close accounts or apply for overdraft) can be arranged by means of a Third Party Mandate. The account holder signs a mandate allowing the third party to pay bills and assist in managing the account on a day-to-day basis. This type of arrangement is suitable for someone

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 after their death and it may be that a Letter of Wishes can clarify matters.

What is a Letter of Wishes?

A Letter of Wishes is as it says: a

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 to have conflicted feelings about a care home move for yourself or a family member. So what are the things you should think about before moving into care accommodation?

Different

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

Succession planning is often at the forefront of a business owner's mind to ensure that the business can carry on when they are no longer here. A Will should be

Today sees the introduction of a new Social Security Scotland benefit to assist those on low incomes to meet the costs of a funeral. The payment, known as Funeral Expenses Payment, can help pay for some of the costs of the funeral (burial/cremation fees, travel to arrange or attend funeral, death certificate & other documents). Up to £700 is available for other funeral expenses (e.g. flowers, coffin or funeral director's fees).

The payment will not usually cover all of the costs of the funeral. The