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Anderson Strathern Legal Updates

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March 2014

2013/14 Year End Tax Planning Alert

As the end of this tax year approaches, we look at some important tax issues that may be helpful when you are reviewing your financial affairs.

Scottish Road Traffic Law Spring Update

We summarise recent Court of Session decisions dealing with Scottish road traffic law, particularly with regard to accidents involving pedestrians and awards of damages in fatal claims.

Agricultural Holdings Legislation Review Group - Progress Report

The Agricultural Holdings Legislation Review Group have held their first few meetings and will now go on to develop proposals for bridging the gaps through revision of legislation and Government policy.

Proposed Agricultural Holdings (Scotland) Act 2003 Remedial Order 2014: 'Salvesen Fix' Revisited

The Government has now laid the final Agricultural Holdings (Scotland) Act 2003 Remedial Order 2014 before Parliament for its approval. Aside from several cosmetic issues, it is unchanged from the consultation draft.

Salvage value: new approach to rent recovery in administration

Salvage Value: Court of Appeal decision heralds new approach to recovery of rent claims by creditor landlords against commercial tenants in administration

Civil justice revamped north of the Border

The Courts Reform (Scotland) Bill heralds the beginning of the implementation of many of the recommendations made by Lord Gill in his wide-ranging review of the Scottish Civil Court system in 2009.

February 2014

High Court decision on business rates and provable debts in CVAs

The High court has determined that non-domestic property rates falling due following approval of a Company Voluntary Arrangement are provable debts.

Rural Parliament for Scotland

The Scottish Government has announced that Scotland’s first Rural Parliament will be held later this year in Oban.

Protecting first-time buyers and gifts from parents

With house prices continuing to rise, it is expected parents may be contributing some of their hard-earned cash to help to pay a deposit for a first home for their off-spring, who may well have plans to share the property with their other halves.

Supreme Court overturns decisions of the Scottish Courts in Cramaso LLP v Viscount Reidhaven's Trustees

The Supreme Court overturns the decisions of the Scottish Courts in relation to negligent misrepresentations made in the course of contractual negotiations.

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