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.
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...
Servitudes in ScotlandRequirements for a servitudeServitudes are subordinate real rights over a property (the burdened property) for the benefit of another property (the benefited property) which may be exercised by the owner of the benefited property, their tenants and invitees. These include eg
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
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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