Category Archives: Bullet Point Update


November 2018 – Chop & Change for Claim Cut-Off Dates – The Prescription (Scotland) Bill

The Prescription (Scotland) Bill was passed by the Scottish Parliament on 8th November (by 111 votes with none against and no abstentions). Although the law of “prescription” has existed in Scotland for many years the Bill makes various important adjustments … More

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October 2018 – Autumn Budget & “principal private residence relief” Some tinkering at the edges

The Chancellor’s Autumn Budget has had its fair share of attention and summaries of its contents are readily available on the internet. The aim of this update is not to give an overview of the Budget but to focus on … More

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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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