Explore detailed insights and practical guidance tailored for legal professionals handling property transactions, disputes, and legislation in Scotland. This dedicated resource is designed to enhance your expertise, offering up-to-date information, strategic advice, and actionable steps to navigate the unique landscape of Scottish property law effectively. Stay informed on legal developments, best practices, and procedural nuances crucial to delivering exceptional client service in the Scottish property sector.
The Welsh Government has published its response to the consultation on electric vehicle (EV) charging in residential and non-residential buildings,...
The Mayor of London, Sadiq Khan, has announced a £400,000 Renters' Rights Enforcement Fund to support the implementation of the Renters' Rights Act...
This week's edition of Property weekly highlights includes: cases on renewal of Code agreements, apportionment of rent where a vesting order following...
Tax analysis: In HMRC v Christian Peter Candy, the Upper Tribunal (UT) held that the taxpayer was not prevented from claiming stamp duty land tax...
Severance of a joint tenancySeverance is the process by which a joint tenancy is converted into a tenancy in common. It is a matter of evidence...
What is a certificate of title?A certificate of title (also known as a certificate on title) is a particular species of report on title.When...
Indemnity covenants in property transfersThis Practice Note looks at when an indemnity covenant should be given in a transfer of land. For general...
Resulting trustsResulting trusts represent one of the three types of trust which do not require to be declared or evidenced in writing. The others are...
Dealing with rights of pre-emption on transfer of property in ScotlandWhat is a pre-emption?A pre-emption is a type of option to purchase—historically the most common and arguably the least complex (at least in the form in which it is created). See Practice Note: Options to purchase
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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