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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December 2016 – New residential tenancy forms from 1 December 2016

(in particular: new Forms AT5 for short assured tenancies; AT6 for assured tenancies; and Tenant Information Packs)  This Note gives some background to the new forms of AT5, AT6 and Tenant Information Packs which must be used for “short assured” … More

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September 2016 – New Regulations Non-domestic Energy Performance

Introduction The Assessment of Energy Performance of Non-domestic Buildings (Scotland) Regulations 2016 (“the Regulations”) came into force on the 1st of this month. The explanatory note published as part and parcel of the Regulations gives a flavour of their scope: … More

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Conversion of Long Leases to Outright Ownership in Scotland

Tenants under certain long leases in Scotland as from 28th November 2015 automatically became the outright owners of the property as a result of key provisions of the Long Leases (Scotland) Act 2012. In contrast to England and Wales, long … More

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October 2013 – Landlords – take care! Tenancy Deposit Scheme Regulations have teeth

Landlords – take care! & Tenants – know your rights! Tenancy Deposit Scheme Regulations have teeth The Court Department here has recently acted on behalf of a tenant in a case where the landlord had not complied with their duties … More

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