Category Archives: Bullet Point Update


June 2020 – Charity Accounts and Covid-19

The last three BPUs (March, April and May) have all related to Covid-19. This one does not avoid the topic altogether but it is peripheral rather than the main focus. Last month the Scottish Charity Regulator, the Charity Commission for … More

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May 2020 – Coronavirus No 2 Act – a smorgasbord

The BPU for last month here focused on the fact that the Coronavirus (Scotland) Act 2020 made no  emergency provisions about the signing of wills during lockdown but explained that the Law Society had stepped in and provided guidance on … More

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April 2020 – Making a Will in Lockdown

Traditional will-making The traditional notion of making a will usually involves: a meeting at a solicitor’s office to discuss the terms of the will and give instructions; the solicitor  then sending out a draft of the will for review; and … More

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March 2020 – Covid-19 & Registering a Death Remotely

Registrars’ offices are currently closed to members of the public owing to the Coronavirus outbreak. But no burial or cremation can go ahead in Scotland without a Certificate of Registration of Death (“Form 14”)  having been issued by the registrar. … More

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February 2020 – CGT – tightening up on homes

The Bullet Point Update (“BPU”) for October 2018 flagged up some forthcoming changes to do with capital gains tax (“CGT”) on a sale of residential property by individuals. Those changes are now almost upon us in that they’ll have effect … More

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January 2020 – Inheritance Tax – Prospect Of Some Lifting Of The Burden

On 14th January the Inheritance Tax Act 1984 (Amendment)(Siblings) Bill was given its first reading in the House of Lords. What is it all about? Before turning to that some background: Inheritance Tax (“IHT”) Inheritance tax is a tax on … More

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December 2019 – When Executors Go Rogue

The recent case of Baynton-Williams v Baynton-Williams ([2019] EWHC 2179 (Ch)) in England flags up the importance of taking care not to inadvertently mislead the court in preparing a witness statement and the importance of expert witnesses complying with their … More

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November 2019 – A Close Call With CGT Private Residence Relief

The general rule is that if an individual sells something for more than they paid for it then they are liable for capital gains tax (“CGT”) on the gain. There are various rules and exceptions qualifying that general rule and … More

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October 2019 – Coupledom Re-Revisited – The Evolution Of The Civil Partnership

The Bullet Point Update back in August 2016 – headed “coupledom revisited” – outlined the Scottish Government’s consultation about the fact that while same sex couples could enter into a “civil partnership” together different-sex couples could not. That consultation outlined … More

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September 2019 – Compliance Aide-Memoire – Private Residential Landlords

The Bullet Point Update for March said something specific about the changes to the “repairing standard” which private landlords have to comply with. This Update is rather more general. It is prompted by the publication this month of updated guidance … More

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