Category Archives: Bullet Point Update


April 2016 – Private Residential Tenancies – Part 1

The Private Housing (Tenancies)(Scotland) Act 2016 (“the 2016 Act”) received Royal Assent this month. Not much of it is yet in force. But it makes sweeping changes to the law concerning private residential tenancies in Scotland. So this Note outlines … More

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March 2016 – Succession Law Changes – Part 2

The Succession (Scotland) Act 2016 (“the 2016 Act”) was passed by the Scottish Parliament last month and received Royal Assent this month. Last month’s Bullet Point Update commented on some of the Act’s provisions concerning wills. This month we look … More

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February 2016 – Succession Law Changes – Part 1

The Succession (Scotland) Act 2016 (“the 2016 Act”) was passed by the Scottish Parliament last month (although none of it is yet in force). It is not one of those Acts that makes sweeping changes to the general law of … More

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January 2016 – Second Homes & Land and Buildings Transaction Tax

Stamp Duty Land Tax used to apply across the UK in relation to “land transactions”. But, for Scotland, with effect from 1st April 2015, this was replaced by Land and Buildings Transaction Tax (“LBTT”) under the Land and Buildings Transaction … More

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December 2015 – Scottish Rate Of Income Tax

Background  Section 80C of the Scotland Act 1998 provides: “(1) The Scottish Parliament may by resolution (a “Scottish rate resolution”) set the Scottish rate for the purpose of calculating the rates of income tax to be paid by Scottish taxpayers.” … More

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November 2015 – Sorting Out Consumer Disputes

The Consumer Rights Act 2015 came into force last month. It is largely the result of a review of the law about consumer rights conducted jointly by the (English) Law Commission and the Scottish Law Commission. The review culminated in … More

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October 2015 – Private Tenancy Rent Control

Introduction  The Bullet Point Update (No. 4) for April this year said something about changes in the offing for private rented sector tenancies. Things have moved on a bit since then and the changes now included in The Private Housing … More

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September 2015 – “The battle of the executors”

Introduction  When someone makes a will they usually include in it the appointment of “executors”: that is the people they want to be in control of the administration of their estates and responsible for distributing the property to their chosen … More

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August 2015 – “It’s not fair and we will act” – The new Inheritance Tax allowance for residential property

One of the things in George Osborne’s Summer Budget speech which attracted a lot of attention was the announcement of the phasing in of a new Inheritance Tax (“IHT”) allowance of £175,000 (to be added on to an individual’s existing … More

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July 2015 – Execution In “Counterpart” Goes Live

Legal Writings (Counterparts and Delivery) (Scotland) Act 2015 (“the Counterparts Act”) General background Contracts may be formed in various ways. For example, in relation to the sale and purchase of a house, a succession of formal letters are normally exchanged … More

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