Non-domestic rates, also called business rates, are taxes paid on non-domestic properties to help pay for local council services. Non-domestic rates are based on the Rateable Value of a Premises. The Rateable Value is determined by the Scottish Asses
If you, or your client, has obtained a county court judgment (CCJ) against a Scottish debtor we are able to assist you in registering that CCJ in Scotland to enable enforcement proceedings to commence.
Recent news headlines have surrounded the political consultancy firm, Cambridge Analytica, regarding its alleged influencing of the 2016 Presidential elections and the Brexit referendum through Facebook user data. It has also been suggested that brib
Jus quaesitum tertio is the Latin name for the legal doctrine governing third party rights under Scottish contract law. This extremely out-dated and inflexible law is now the subject of a much-needed review. Under current Scots common law, parties to
At the end of 2016 the draft rateable values for the postponed Non-Domestic Rates (NDR) revaluation were released. These new rateable values will take effect from 1 April 2017 and official notices advising owners, tenants and occupiers of premises wi
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 Tr...
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...
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. Pre-p...
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 gend...
Miller Samuel Hill Brown are delighted to announce that we have been recognised in the 2023 edition of The Best Lawyers in the United Kingdom™ guide. The Best Lawyers in the United Kingdom is a peer-review publication recognising the professional exc...
Once your business starts growing, outsourcing may become more of a necessity than a choice. You might struggle to manage a certain aspect of your business due to a lack of time, knowledge or limited resources. Outsourcing will allow you to alleviate...
Everyone at Miller Samuel Hill Brown we dealt with were excellent. Great communication and when problems arose they investigated pragmatic solutions. I would whole heartedly recommend Miller Samuel Hill Brown to anyone looking for a competent and professional law firm with high integrity.