April 2015 – Private Rented Sector (“PRS”) Tenancy Changes In The Offing

enancies (like people) come in all shapes and sizes. But when it comes to PRS tenancies they are usually either ‘assured’ tenancies or ‘short assured’ tenancies (both under the Housing (Scotland) Act 1988).

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March 2015 – Joker George & “Deeds of Variation”

One of the things the Chancellor, George Osborne, said in his Budget speech on 18th March was: “I can also tell the House that we will conduct a review on the avoidance of inheritance tax through the use of deeds of … More

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January 2015 – Continuing The Conversation

Many will be aware of the powers of attorney advertising campaign with the catch-phrase “start the conversation”. The campaign encourages people to think about granting “powers of attorney”. This Note first says something about powers of attorney generally. It then … More

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December 2014 – Explosive…or Not? The Programme for Government 2014-2015

The First Minister’s first Programme for Government   The First Minister’s announcement of the included, in particular (emphases added): “We also plan to consult in the coming year on further legislation on Succession which will aim to radically overhaul the … More

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November 2014 – “GAAR or GRRR?”

George Osborne The Chancellor of the Exchequer when opening the Budget on 21st March 2012, said: “The Government will … accept the recommendation of the Aaronson Report that a General Anti-Abuse Rule (GAAR) targeted at artificial and abusive tax avoidance … More

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October 2014 – No More Bags of Bags

Single Use Carrier Bags Charge (Scotland) Regulations 2014       Introduction   Many households will have been in the habit of amassing supermarket plastic bags with the intention of remembering to take a few for the next shop. But … More

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September 2014 – Cohabiting – Or Maybe Not?

Introduction • One of the “Notes on Common Topics” (posted in January 2012) in the Knowledge Hub section of this website is headed up “Living Together and Property Rights”. This outlines what the Family Law (Scotland) Act 2006 (“the Act”) … More

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August 2014 – The Taxman Cometh

Our Bullet Point Update for April 2013 touched on “taxes yet to come”. In particular, it mentioned that under the Scotland Act 2012, the Scottish Parliament would take over responsibility for “Stamp Duty Land Tax” – the current UK tax … More

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July 2014 – Finders Keepers…New Code of Practice for Treasure Trove In Scotland

“Finders keepers …” is a familiar playground incantation. But like many such incantations it is not wholly accurate. This Note, concerning what is called “abandoned” property, is prompted by a new Code of Practice published this month on “Treasure Trove … More

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