Our note of 27 April said that in most case residential conveyancing was paused. Although there have been a few purchases and sales since then, those were the exception rather than the rule. As we discussed then, the two things Read More…
How will House Sales and Purchases in Scotland proceed at the moment? Five weeks ago when lockdown measures were announced due to the coronavirus outbreak, there was perhaps an expectation by those in the midst of conveyancing transactions, that their Read More…
Our blog in 2014 on Pensions (“the saga continues”) outlined the approach the then Chancellor was taking on the taxation of pension fund death benefits. A recent case in Scotland – Alliance Trust Savings Ltd v Currie 2016 CSOH 154 Read More…
In our previous Blog posts on this topic we expressed the hope that what we described as a complex and potentially unfair and divisive proposal would be abandoned and replaced by the simple and straightforward option of increasing the Nil Rate Band Read More…
The Bill intended to commence the radical changes to Scottish succession law has been published. What are the main effects likely to be? Section 1 – Effect of divorce, dissolution or annulment on a Will In a case in 1976 Read More…
