News

Land and Buildings Transaction Tax – New Scottish Tax Explained

Having acquired the power to introduce devolved taxes, the Scottish Parliament has now introduced two new taxes, one of them being Land and Buildings Transaction Tax (LBTT). It replaces Stamp Duty Land Tax (SDLT) and will be administered by a new tax authority – Revenue Scotland. Read more

Divorce and The Succession (Scotland) Act 2016

Prior to the enactment of this new legislation, divorce had no effect upon a Scottish Will. Read more
Latest News
Latest ASPC Results

The recent publication of the statistics for the fourth quarter of 2022 (produced by the ASPC in conjunction with the University of Aberdeen Business School, Centre for Real Estate Research) provides an interesting insight into market activity during the last quarter of 2022. The main points of note are as follows:

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New Year's Resolution?

2022 offered some interesting debate about sole director companies which had chosen to implement the Model Articles and how (or whether) certain provisions of the Model Articles applied (or not).

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