MSHB

The Money Laundering, Terrorist Financing and Transfer of Funds (Information of the Payer) Regulations 2017 introduced a requirement that trustees of trusts which have a tax liability (such as Inheritance Tax, Capital Gains Tax, Land and Buildings Transaction Tax etc) register specific information about their trust with HMRC - e.g. the names and dates of birth of the Trustees and Beneficiaries, contact details and the National Insurance Number of the lead trustee etc. Registration is completed online through HMRC’s Trust Registration Service (TRS) and it is the responsibility of the trustees themselves to identify whether their trust requires to be registered.

Just in time for plastic free July, Scotland has become the first part of the UK to ban many single-use plastics.  The legislation, The Environmental Protection (Single-use Plastic Products) (Scotland) Regulations 2021, came into force on 1 June 2022.

The Scottish Government have launched a consultation on permitted development rights in relation to planning law. Amongst other things they are seeking views on permitted development rights for pavement seating adjacent to hospitality premises.

Pronouns are the way we refer to one another’s gender identity, for example he/she/they. Using a person’s chosen pronouns in the workplace is a basic courtesy and everyone deserves to have this respected in the workplace. Therefore, pronouns and gender identity are important considerations for employers when maintaining a positive and inclusive workplace.