Wisharts Law Blog

Scottish housing market opens up again!

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…

Pensions (continued) and a cautionary tale

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…

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