Bullet Point Updates – Current
Bullet Point Update is our monthly online resource that discusses a topical area within the field of law. Each post is researched by a member of our expert legal team and offers information about legal issues that may be relevant to you or your business.
Find below links to our most recent additions. Click the link that you wish to explore or use the search tool located at the top of the page.
You can also review past posts in our archive.
Please note that all of the material found within our Bullet Point Updates is for information purposes only and does not constitute any form of advice or recommendation by us. You should not rely upon it in making any decisions or taking or refraining from taking any action.
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 to the law.
Something was said about “prescription” in the Bullet Point Update for June 2016 ...
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 particular changes of detail affecting the relief for capital gains tax (“PPRR”) that applies to ...
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” to join the official Register of Letting Agents designed to make sure that every letting agent ...
- 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.
The current law provides that organs can only be donated by someone if either the person has ...
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 flexibility when it comes to the terms of commercial leases. But the downside is that ...
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 relief and the conditions for qualifying for the relief are as follows.
Description of relief
First-time buyer relief ...
- 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 Court last month.
The facts – in outline
Mrs Haywood was employed by the NHS Foundation Trust ...
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 to most land and inland water and include walking, cycling and other non-motorised activities.
The right to ...
- 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 are concerned LBTT has largely followed the approach taken in the UK “stamp duty land tax” legislation [i.e. the equivalent to LBTT which still applies for the rest ...
- 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 circumstances including:
Every three years from the effective date of the lease
The first three-year review point ...
- 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 Code as a schedule.
The Code makes provisions about:
the standards of practice of persons who carry ...