Category Archives: Bullet Point Update


September 2018 – Last Call For Letting Agent Register

The January Bullet Point Update touched on the new Code of Practice for Letting Agents http://www.mitchells-roberton.co.uk/bullet-point-update/january-2018-letting-agents-code/ which anyone who falls within the definition of “letting agent” is required to follow. This Update is concerned with the requirement for “letting agents” … More

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August 2018 – Opting in? Organ donation and/or Anatomical Research

Proposed “opt-out” system for organ donation In June the Human Tissue (Authorisation)(Scotland) Bill was introduced to the Scottish Parliament. The main purpose of the Bill is to introduce a soft “opt-out” system of organ donation for the purposes of transplantation. … More

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July 2018 – Commercial leases under the microscope

Commercial leases are big business in Scotland. But while there are acres of excruciating legislation covering residential and agricultural leases there’s precious little covering commercial ones. That can be an advantage. The absence of detailed legislative provision allows for greater … More

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June 2018 – First time buyers & a “Land and Buildings Transaction Tax” break

Some modest relief from “Land and Buildings Transaction Tax” (“LBTT”) has been introduced for first-time buyers. The relevant statutory order (the snappily-titled “Land and Buildings Transaction Tax (First-Time Buyer Relief)(Scotland) Order 2018”) came into force on 30th In outline, the … More

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May 2018 – Notices & employment – When does a notice period begin to run?

Rarely can the answer to the question “when does a notice period begin to run?” have been more starkly illustrated than in the case of Newcastle upon Tyne Hospitals NHS Foundation Trust v Haywood which was decided by the Supreme … More

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April 2018 – The “right to roam” clarified

The Land Reform (Scotland) Act 2003 (“the 2003 Act”) provides that everyone has the right to be on land, for recreational or educational purposes, and to cross land. These rights are generally known as the “right to roam” and apply … More

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February 2018 – LBTT’s 3rd Birthday – Part 2

This is a follow-up to last month’s BPU on Land and Buildings Transaction Tax (“LBTT”) at the end of which it was said: “As far as [many aspects] are concerned LBTT has largely followed the approach taken in the UK … More

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February 2018 – LBTT’s 3rd Birthday

Birthday announcement by Revenue Scotland The Revenue Scotland website recently announced (emphases added): “The  Land and Buildings Transaction Tax (Scotland) Act 2013 sets out the legislative requirement for a tax return to be submitted for leases in Scotland in specific … More

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January 2018 – Letting Agents Code

The “Code” here is nothing to do with Da Vinci but is more prosaic. On 31st January, the Letting Agent Code of Practice came into force. The Regulations (the Letting Agent Code of Practice (Scotland) Regulations 2016) include the 25-page … More

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December 2017 – A New Year Gift? Retrospective repayment of ADS for some

This is a follow-up to the BPUs for January 2016 and May 2017 concerning the “Additional Dwelling Supplement” (“ADS”) payable in addition to Land and Buildings Transaction Tax (“LBTT”) for second homes. The story is now getting a bit convoluted. … More

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