I’m a Young Adult – Do I need a Power of Attorney?
Powers of Attorney are often associated with the elderly and younger adults may ask, why would I need a Power of Attorney? Powers of Attorney are important legal documents that everyone, regardless of age, should consider putting in place now, as a safety net for the future. Unfortunately accidents or illness can occur at any […]
Freedom of Information Consultation – You Can Have Your Say
Two consultations are currently underway at the moment, both with an aim to enhance and improve Freedom of Information (FOI) legislation in Scotland. The first is from the Scottish Government who are currently seeking views on FOI in its consultation on access to information rights in Scotland, and the second consultation involves a proposal for […]
Additional Dwelling Supplement (ADS) Tax – A Reminder About the Surprise Increase
Taking effect from 16th December 2022, the rate of Additional Dwelling Supplement (ADS) tax increased from 4% to 6%. This is often known as “the second home tax”, where it accounts for the full purchase price of a “second home”. Here is a brief reminder of the general rules in relation to this tax. What is Additional Dwelling Supplement […]
My House Value has Increased – Do I Need to Worry About Inheritance Tax?
More and more individuals’ estates are being subject to an Inheritance Tax liability. In fact, HMRC figures show £6.1 billion was collected in Inheritance Tax over the last financial year – an increase of 14% from 2020/2021. So, how do you plan early to alleviate your family’s worries after you pass away? The starting point is […]
Private Sector Tenancy Update: Continuation of Rent Cap and Eviction Moratorium
Scottish Ministers have published the draft regulations which will extend the eviction moratorium in both the social and private rented sector to 30 September 2023. The Regulations can be found here. Landlords remain entitled to serve notice and raise eviction proceedings. The moratorium only delays the enforcement of eviction orders granted on particular grounds. There […]
Earnings Arrestment – What Can You Recover?
We are often asked by clients for advice on debt recovery. Obtaining a Payment Decree from the Court (or Order for Payment from the First-tier Tribunal Housing and Property Chamber) might be the first step. Once a Decree is granted, it is a matter for the creditor to pursue the debtor until money is actually […]
How Do I Get an English Court of Protection Order Recognised in Scotland?
In England when an adult lacks capacity to make decisions for themselves, someone on their behalf can make an application to the Court of Protection in England, for a decision to be made about the incapable person’s welfare and/or finances. A Deputy may then to be appointed by the Court. The Deputy acts as the […]
Data Protection and the Importance of Data Processing Agreements
A recent decision involving the EU General Data Protection Regulation (GDPR) in Poland has highlighted the increased responsibilities on organisations to protect any personal data that they hold on behalf of individuals. This case highlighted in particular the necessity of having a written contract in place covering certain data protection matters where one organisation is processing […]
What’s the Difference Between Power of Attorney and Guardianship?
Often people will ask – what is the difference between a Power of Attorney and Guardianship or if one is better than the other? Our simple guide below explains the difference. Power of Attorney Power of Attorney is a legal document which you (‘the grantor’) grant in favour of another person (‘the attorney’) to make […]
Changes to Inheritance Tax?
The Office of Tax Simplification (OTS) has made some recommendations and proposals to make changes to Inheritance Tax. Whilst these proposals may look good on the surface, do they actually lead to the elimination of some useful tax breaks such as taper relief? Timescales A welcome proposal made by the OTS is the reduction of the […]
