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Miller Samuel Hill Brown Solicitors Blog

From time to time we will post news articles and announcements relating to the firm and to various legal issues that may be of interest to you.

Penalties for Late LBTT Return Quashed

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The Upper Tribunal for Scotland (UT) has quashed penalties imposed by Revenue Scotland (RS) for late filing of Land and Buildings Transaction Tax (LBTT), after it found that RS had breached relevant legislation by failing to produce evidence that it had taken the decision to impose the penalties.

Avoiding Commercial Lease Disputes

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Landlords, and tenants, of non-residential properties (e.g. shops, garages, restaurants, warehouses, etc.) can have a tricky enough time in running their respective businesses – without adding to that mix a dispute about the lease. That being said, a landlord’s interest is usually the opposite of the tenant’s. This is particularly clear at the end of a lease, where discussions about repairs can quickly boil over into a full blown dispute. 

Commercial Landlords and Water Charges: What Do You Need To Know?


The Water Resources (Scotland) Act 2013 (which brought into force sections 20A to 20D of the Water Services etc. (Scotland) Act 2005) requires all commercial property owners to inform their licensed water or sewerage supplier of any change in occupancy at a premises and when the property becomes vacant. A key point is that as of 1st January 2017, if a commercial property owner fails, without reasonable excuse, to inform the property’s water provider of a change in occupation, the owner becomes jointly and severally liable with the occupier for any charges that may become due. The risk to owners is that they may grant a lease to a new tenant company, which becomes bankrupt after a year.  If the owner did not inform the water provider of the new tenant, the water company can look to the owner for the costs that the tenant should pay.  In this example the owner would likely be stuck having to pay the costs, given that the tenant company has become bankrupt.

Home from Home - or Home for Hire?

Unless you’re going to be popping down to your holiday home every weekend, you could earn a sizeable income letting it out for holidaymakers to enjoy.