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Ideas are just the start

Ideas are just the start

Hitting the bottle: the minimum pricing policy

After 5 years of judicial process, the Supreme Court has confirmed that alcohol in Scotland must not be sold below a minimum price.  The decision has been heralded as “Scotland’s biggest public health breakthrough since the ban on smoking in public places”.

The Scottish Government introduced the legislation in 2012 preventing alcohol being sold for less than 50p per unit.

The Scottish Whisky Association challenged the minimum pricing requirements on the grounds that it breached European Union law on the free movement of goods and was outwith the powers

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Burness admin

Beware! Three-yearly Returns for Leases under LBTT

Whilst Land and Buildings Transaction Tax (“LBTT”) in Scotland is broadly similar in nature to Stamp Duty Land Tax (“SDLT”) which applies within the rest of the UK, there are some key differences between the two regimes. This is perhaps most apparent in relation to non-residential leases, whereby there is a requirement under LBTT for a tenant to submit returns on a three-yearly basis throughout the period of the lease (in addition to when a lease is assigned or terminated).

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Burness admin

Brexit and your Contracts - Plan now for the Great Unknown

As Brexit negotiations continue and uncertainty remains, there is something that you can do now to minimise the risks to your business. It is true that we don’t yet know what a post-Brexit world will look like. What will the economic impact of Brexit be? Will a transitional deal be agreed and if so, on what terms? What will happen at our borders in relation to goods and people? How will Brexit affect our laws? What will the final deal be? Indeed, will there be a deal?

This uncertainty creates risks.

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Burness admin