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Hospitality, recreation, retail and local food supply play a major part in farm and estate diversification across Scotland. The ongoing Coronavirus pandemic has significantly disrupted such businesses.
Learn moreRelinquishment and Assignation (R and A) was introduced by the Land Reform (Scotland) Act 2016 (the Act). Now effective, this means that secure agricultural tenants who want to leave farming or retire have the option to offer to relinquish their tenancy to their landlord in exchange for a compensatory payment made by the landlord in accordance with the procedures laid down in the Act.
Learn moreAs the nation continues to respond and deal with the ongoing impact of the Coronavirus, the UK Government has announced in the Spring Budget 2021 that the Job Retention Scheme will be extended to the end of September 2021. In this insight article, we answer some of the key questions from employers and employees alike concerning the Job Retention Scheme and take account of the most recent developments.
Learn moreWe've relaunched our CPD seminar series for solicitors, where we share insight into a different specialist practice area each quarter. In the first informative session on 27 April 2021, our specialists discussed the main issues to be aware of in Medical Negligence and Personal Injury Trusts
Learn moreCharity trustees should take great comfort from the recent dismissal of the High Court case against the trustees of Kids Company and the former CEO Camila Batmanghelidjh.
Learn moreScrolling through the property sale pages online seems like the perfect escape at the moment. The ultimate find for many is likely to be a property with onsite parking, no neighbours, a garden with space and uninterrupted views.
Learn moreResidential property investors are experiencing a time of unprecedented change to the tax treatment of residential properties. The property tax system is becoming increasingly pervasive as both the Scottish and the UK Governments seek to increase tax revenue, slow down the property market and encourage wider property ownership.
Learn moreFrom 6 April 2019 the UK capital gains tax (CGT) regime was extended to cover the disposal of non-residential property by non-UK residents. This change to the tax rules levelled the playing field between (i) UK residents and non-residents, and (ii) residential and non-residential property. This article reviews the impact of this potential CGT charge and reporting requirement for non-UK residents.
Learn moreDid you know, you can pass up to £1 million on to your children free of inheritance tax? No more inheritance tax on family homes. Our helpful series of articles on tax will keep you informed with what you need to know.
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