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
In March of this year the Financial Conduct Authority (FCA) outlined its strategy to improve the situation of so-called ‘mortgage prisoners’ in the UK. This week, that strategy has been branded as “insufficient” by leading consumer group MoneyS
When a couple separates and one party moves out of the house, it can cause concern about the ongoing payment of the mortgage. Arrangements should be entered into as soon as possible regarding payment of the mortgage. Even missing one month’s m
Equity release is a method through which you can turn the equity in your home into a cash sum. It allows people to remain in their own home without downsizing and helps people who are sitting on a house with no mortgage to use the house as an asset t
In March 2017, Glasgow City Council released new regulations surrounding short-term rentals, such as Airbnb. However, it was not until December 2018 that Airbnb landlords felt the full brunt of these rules. The regulations mean that a person is not a
The Private Housing (Tenancies) Scotland Act 2016 came into force on 1st December 2017. From that date, no new assured or short assured tenancies can be entered into. Any new letting will become a Private Residential Tenancy ("PRT") governed by the n
Major changes are shortly due to impact the tenancy laws of Scotland. At present, most private tenancies in Scotland are let under the assured tenancy regime. The majority of these lets are short assured tenancies and are governed by the Housing (Sco
It is becoming a fairly common sight in Scotland (and indeed the UK as a whole) to see solar panels on private houses — most commonly attached to the roof. These panels will usually have been installed at a relatively low cost under one of a variety
The new Private Housing (Tenancies) (Scotland) Act introduces a number of crucial changes impacting both landlords and tenants. It is important for you to be aware of how these changes may affect you. The principal achievement of the 2016 Act is the
When relationships between parents break down and they separate or divorce, children are often the ones most heavily affected. If it becomes impossible for a child to remain living with both parents, it can be a complicated and stressful process dete...
The General Data Protection Regulation (GDPR) came into force on 25th May 2018. Now over a year since its introduction, has it changed data protection practice? Although not an exact science, various surveys and reports have tended to indicate a...
The dark nights are drawing in and the clocks go back at the end of this month… it can mean only one thing: it is almost Christmas time once again! But what does this time of year mean for the licensed trade?...
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