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Scottish Government launches consultation on SCIO dissolution regulations reform

The Scottish Government has launched a consultation on proposed amendments to the Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 2011. Running from 20 June 2025 to 11 September 2025, the consultation seeks views on modifications to SCIO dissolution applications, removal from the Scottish Charity Register, and restoration processes. These proposals follow recommendations from a 2019 working group, although implementation was delayed by COVID-19 and the Charities (Regulation and Administration) (Scotland) Act 2023. Depending on the consultation outcomes, the government plans to introduce amendment regulations to the Scottish Parliament in early 2026. The amendments will be made under sections 64 and 103 of the Charities and Trustee Investment (Scotland) Act 2005.

Private Client weekly highlights—19 June 2025

This week’s edition of Private Client highlights includes: (1) tribunal finds rule 11(7)(b) errors in Mental Health detention proceedings (KH v Nottinghamshire Healthcare NHS Foundation Trust); (2) taxpayer wins £1.9m in a longstanding SDLT dispute (Candy v HMRC) and FTT rejects taxpayers’ claims for entrepreneurs’ relief (Moffat v HMRC); (3) a son’s proprietary estoppel claim fails (Grijns v Grijns); (4) discussion of the recent conviction of an art dealer for breach of counter-terrorism financing rules; (5) the Pensions Ombudsman rejects two member complaints involving transfers to pension liberation vehicles; and (6) the Data (Use and Access) Bill passes through Parliament and heads for Royal Assent.

Question of the week: What action could a life tenant of a share of a trust fund take in order to transfer her life interest to her children?

This Q&A considers whether a life tenant can assign or otherwise transfer their life interest to the remainder beneficiaries.

A win of £1.9m in a longstanding SDLT dispute (Candy v HMRC)

Private Client analysis: The First-tier Tribunal (Tax) (FTT) ruled in the taxpayer’s favour, deciding that Mr. Candy did have four years to lodge the claim for a tax refund. This, in turn, meant that Mr Candy was entitled to receive a £1.92m stamp duty refund after almost a ten-year dispute with HMRC. The decision is likely to benefit taxpayers in stamp duty land tax (SDLT) disputes overpayments, and it provides for a broader interpretation and application of paragraph 34 of Schedule 10 to the Finance Act 2003. Written by Shanzé Shah at Old Square Tax Chambers.

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