Author Archives: Ross Leatham
New Telecommunications Code
Digital framework is crucially important to UK citizens and the Government is seeking to propose new legislation to facilitate wide reaching coverage, improved connectedness and speedier services. What many people do not know is that at the moment the vast … More
Conversion of Long Leases to Outright Ownership in Scotland
Tenants under certain long leases in Scotland as from 28th November 2015 automatically became the outright owners of the property as a result of key provisions of the Long Leases (Scotland) Act 2012. In contrast to England and Wales, long … More
The New People with Significant Control Register
Following recent media focus on corporate transparency I thought it would be timely to give you a short update on the new People with Significant Control (PSC) Register which has been introduced as one of the many changes to the … More
Additional tax burden on purchase of second home
To relatively little fanfare and without much in the way of useful guidance the Scottish Government has announced that from 1 April 2016 a supplementary Land & Building Transaction Tax (LBTT) charge will apply to the purchase of additional residential … More