Land and Building Transactions Tax for Commercial Leases
Land and Building Transactions Tax (LBTT) is a tax applied to residential and commercial land and building transactions (including commercial leases) where a chargeable interest is acquired. Where a notifiable lease has been granted on or after 1 April 2015 then an LBTT return must be submitted by the tenant within 30 days of the […]
Scope of Damages for Inadvertent Email Address Breaches
A recent case in the English High Court of Justice – Rolfe v Veale Wasbrough Vizards LLP – considered when a data controller may be liable for a superficial data breach, such as where non-sensitive correspondence is sent to the wrong person. In this case, the Defendant acted for a school. An employee of the Defendant had […]
New Data Protection Bill Published
The UK General Election in summer 2024 saw the end of the previous Government’s proposed changes to data protection law. With few (if any) parties including data protection reform on their election manifestos it wasn’t clear if changes to UK data protection law would be pursued. This all changed on 17 July 2024 where the […]
Charities (Regulation and Administration) (Scotland) Act 2023 – changes from 1 April 2024
Are you a charity? Are you aware of the changes which are coming into force as of 1 April 2024? As from 1 April 2024, various elements of the Charities (Regulation and Administration) (Scotland) Act 2023 will be coming into force and will include: A brief summary of these changes are as follows: Increased inquiry […]
