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Legislation

Legislation

Beware! Three-yearly Returns for Leases under LBTT

Stuart Gardiner

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

Brexit and Contracts

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

Model Tenancy Agreement now Available for New Residential Tenancies

Further to the new Private Residential Tenancy (“PRT”) regime which comes into force on 1 Dec 2017, the Scottish Government has now published the Model Tenancy Agreement which they had promised to introduce as a suggested template for new PRT agreements.

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Burness admin

Can your Supply Chain Cope with a Hard Brexit?

Can your supply chain cope with a hard Brexit?

There is increasing talk of the possibility of the UK leaving the EU without a trade agreement. Failure to reach agreement by 29 March 2019 (Brexit day) will impact on how goods and materials (goods) are dealt with at the UK border.

In a paper on the subject the Institute of Government has analysed the likely consequences of a hard Brexit at the border and identified a number of business critical issues. 

So what are the issues and how might businesses plan for a hard Brexit?   

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Burness admin

Is it Time for a New Approach to IP Enforcement in Scotland?

Is the landscape of IP enforcement in Scotland changing?   It’s a question which, at first glance, might seem curious.  There have been no seismic changes to the legislation that governs the enforcement of IP rights and no landmark cases in the Scottish courts which might justify that question being asked.

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Burness admin

Brexit Twists and Turns - Time to Set the Record Straight

No-one (or almost no-one) ever said Brexit was going to be easy, although I suspect that few would have anticipated last June after the Leave vote just how many twists and turns there would be. And I dare say there will be many more to come.
Since that vote, there has been an endless, and at times overwhelming, series of press articles and other commentaries analysing the politics and legal niceties of Brexit.

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Burness admin

Power Of Attorney: The Advantages To Planning Ahead

A recent study lists nine key factors that contribute towards the risk of dementia. These include mid-life hearing loss, failing to complete secondary education, smoking and failing to seek early treatment for depression.

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LChalmers

Pensions And Same Sex Partners: Equality Wins But What Does It Mean For Your Scheme?

Sarah Phillips

On 12 July, the Supreme Court delivered its decision on the landmark case of Walker v Innospec Limited and others, overturning two lower appeal courts and ruling that Mr Walker’s husband is entitled to the same pension rights as an equivalent female spouse. While undoubtedly a victory for equality, the decision also has the potential to cause headaches for employers, trustees and pension providers.

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LChalmers

GDPR And The Pensions Industry: Your First Steps

Sarah Phillips

The new General Data Protection Regulation (“GDPR”) will replace existing European data protection law from 25 May 2018. The changes being introduced are significant and there is a lot to do to get ready.  

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LChalmers

A Hot Topic: A New Regulatory Approach To Scottish District Heating

James Forbes

District heating (DH) delivers heat and hot water produced by a centralised boiler (either gas or biomass fuelled) via an insulated pipe network to residential and commercial users. DH schemes can deliver cheaper heat, helping to alleviate fuel poverty, in an efficient and eco friendly manner.

In its policy statement of 2015 the Scottish Government set a target of 1.5TWh of heat via DH schemes by 2020.

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LChalmers