September 2021 – The OTS Second Report on Capital Gains Tax – Simpler, But not yet Simples

Believe it or not there is something called the Office of Tax Simplification (“the OTS”). It was set up in 2010 and no doubt they try their best but one might think they have not made much headway so far. … More

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July 2021 – Residential Tenancies & Notices to Leave

Background New residential tenancies are now called “private residential tenancies” or “PRTs” under the Private Housing (Tenancies)(Scotland) Act 2016 (“the Act”). If a landlord wants to terminate a PRT there is some scope for mutually agreed termination where the tenant … More

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January 2021 – 1st Time Buyer Relief – LBTT

Introduction Land and buildings transaction tax (“LBTT”) is the Scottish version of “stamp duty land tax”. In practice, LBTT is payable mainly in two cases: (1) the purchase of land including in particular residential property, and (2) the grant or … More

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November 2020 – Re-vamping of Business Rates

This month owners and tenants of non-domestic properties should have received a letter from the Scottish Government about changes to the system for non-domestic rates – otherwise known as business rates. This follows on from the passing of the Non-Domestic … More

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Ad Factum Praestandum. What is it?

Ad factum praestandum in Scots law is an obligation for the performance or fulfilment of a specific act. It does not apply to the payment of money. Most people are familiar with lenders securing a loan or mortgage by way … More

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Teething Troubles for New Residential Tenancy System

The Private Housing (Tenancies) (Scotland) Act 2016 came into force almost two years ago, with the First-tier Tribunal for Scotland  (Housing and Property Chamber) taking on the Sheriff Court’s  jurisdiction over cases relating to most types of private residential tenancies … More

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Is Voluntary Registration Still a Good Idea?

I have written before about Voluntary Registration of title. The Registers of Scotland has been tasked with completing the Land Register by 2024. However, this is an unrealistic deadline, despite Keeper Induced Registration and the active encouragement of Voluntary Registration. … More

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Scotland is Ready to Benefit from Build to Rent

We have all been told of the housing shortage in Scotland but Build to Rent (BtR) until recently has not been embraced. BtR refers to property built for the private rental market, normally owned by an institutional landlord and managed … More

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Purchasing Property in Scotland – Step by Step Guide

With the right advice buying a property in Scotland need not be stressful. Our conveyancers can guide you through the process. They know the local property market inside out and will make sure you get the best possible deal on … More

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Why is our Estate Agency Department so Good?

As with all estate agents we will of course , write the sales text, take photos, list your property on the internet, arrange viewings and report to you on offers received but there are plenty estate agents on the high … More

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