Deadline for existing host/operator applications: 1 October 2023

 The mandatory licensing scheme for short term let properties commenced on 1 October 2022 in Scotland.

After 1 October 2022, new operators of short-term let accommodation required to have a licence before taking any bookings or receiving guests.

 Existing hosts or operators (operating before 1 October 2022) were permitted further time to apply for a licence.  However, they are only permitted to continue to accept bookings and receive guests while their application is being determined

This is the question that faced judges in the Inner House of the Court of Session recently in the case of Kirkwood v Thelem Assurance [2023] CSIH 30.

Dr Kirkwood had been injured by a motorist while she was on Holiday in France in 2015. She raised an action for compensation in the Court of Session in Edinburgh against the motorist’s insurer. She instructed an English firm of solicitors to represent her, who in turn instructed a Scottish firm to assist as local agents.

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 age - granting a Power of Attorney ensures that someone you trust is able to manage your affairs and make important decisions about your health and wellbeing if something was

At the time of issuing this blog, the Economic Crime and Corporate Transparency Bill is still progressing its way through Parliament and is currently at the 3^rd reading in the House of Lords.

To reiterate information from our earlier blog on this subject (which can be found here - Companies House Reforms - Verification of Directors and PSCs), this Bill has been proposed to tackle money laundering in the UK, which is costing more than £100 billion each year.  There are major changes coming

Continuation of Rent Cap and Eviction Moratorium 

On 1st June 2023, Scottish Ministers published plans to extend the Cost of Living (Tenant Protection) (Scotland) Act 2023.  The publication can be found here Plans to extend protections for tenants - gov.scot (www.gov.scot)

Additionally, Scottish Ministers published the draft regulations which, if approved by the Scottish Parliament, will give effect to these plans by extending the eviction moratorium in both the social and private rented sector to 31st March 2024. 

The Regulations can be found here. The

Taking effect from 16^th 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 (ADS) tax and when does it apply?

Additional Dwelling Supplement (ADS) tax is an additional amount of Land and Building Transaction Tax (LBTT)

Scots Law has always had problems in providing creditors with fixed security (i.e. a security ranking prior to all other claims) over assets other than land. Examples include:

• Security over physical assets such as vehicles, plant machinery and stock (corporeal movables).
• Security over intangible assets such as intellectual property rights and shares (incorporeal movables).
• Security over obligations by third parties to the borrower - primarily, through trade credit (claims).

That is because:

a) Physical assets can only be secured if they are in the creditor’s

The Charities (Regulation and Administration) (Scotland) Bill is designed to provide a series of practical improvements to problems which have arisen since the coming into force of the Charities and Trustee Investment (Scotland) Act 2005.

Key changes are:

Information held by OSCR

A criticism often been levelled at Scottish charity legislation is the paucity of publicly available information on the OSCR website. The Bill proposes to remedy this by requiring OSCR to make publicly available:

a) Statements of accounts for all charities together with independent

Private Sector Tenancy Update

Following publication of the draft Regulations, our earlier blog discussed the expected continuation of the rent cap and eviction moratorium, which have been in place since October 2022.

Last week, the Scottish Parliament passed the Cost of Living (Tenant Protection) (Scotland) Act 2022 (Amendment of Expiry Dates and Rent Cap Modification) Regulations 2023 which will take effect from 1^st April 2023.

Therefore, it is now confirmed the eviction moratorium (in both the social and private rented sector) will remain in

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 you being aware of your available Inheritance Tax allowances.  With rising property values this blog will focus on the availability of the Residence Nil Rate Band (RNRB).

What

The start of a new year is always a busy time for Family Lawyers dealing with divorce matters.  This year 9 January 2023 was even deemed as “Divorce Day”.  If you are thinking about divorce then you should seriously consider speaking to a family lawyer. 

GROUNDS OF DIVORCE

A family solicitor will explain the grounds for divorce and whether you can raise a divorce action.  The grounds of divorce in Scotland are:

1. 1 year separation with the consent of your husband or wife or
2. 2

In 2019 the Housing (Scotland) Act 2006 (Modification of the Repairing Standard) Regulations 2019 took effect. 

See our earlier blog: Changes to the Repairing Standard for a summary of the changes that came in to force on 1 March 2019

Further changes are set to take effect on 1 March 2024.  The following will become requirements of the Repairing Standard:

• A requirement to have safely accessible food storage and preparation space
• The heating installations will be amended to require that there is a fixed heating system
• Flats,

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.

https://www.legislation.gov.uk/sdsi/2023/9780111056417

Landlords remain entitled to serve notice and raise eviction proceedings. The moratorium only delays the enforcement of eviction orders granted on particular grounds. There remains a number of grounds that are exempt from the moratorium. 

Rent Cap

Further, these draft Regulations extend the rent cap in the private rented sector.  From 1 April

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 recovered.

Earnings arrestments tend to be more successful than bank arrestments, due to uncertainty as to what funds might be in the debtor’s account on any given date.

With an

The Economic Crime and Corporate Transparency Bill is progressing its way through Parliament and is at the report stage in the House of Lords.   This Bill has been proposed to tackle money laundering in the UK, which is costing more than £100 billion each year.  There are major changes coming to Companies House in terms of the Bill, which will change Companies House role from a recipient of information to a more active gatekeeper in the fight against financial crime.

The changes will affect all UK

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 incapable adult’s decision maker. 

In certain circumstances, the Deputy may be granted powers to relocate the Adult to Scotland if they believe it is in the Adult’s best interests.

The

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 personal data on behalf of another.

The circumstances of this case involved an organisation - acting in the capacity of a data controller, passing data onto another organisation -

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 a Private Member’s Bill to reform FOI. As RSLs are subject to certain FOI laws, you should be aware of these consultations and the opportunity you have to express your

The Scottish government have published (19/01/2022) the formal regulations which will lead to the expiry of the “rent cap” in the social rented sector.

The Regulations can be found here
https://www.legislation.gov.uk/ssi/2023/8/made

This follows the announcement last week that it would be brought to an end after agreement was reached, following discussions between the government and the housing organisations representing registered social landlords across Scotland.

The regulations indicate that the rent cap will now expire on 26 February 2023. This will allow all social landlords time

The Cost of Living (Tenant Protection) (Scotland) Act 2022

The Cost of Living (Tenant Protection) (Scotland) Act 2022 introduced an eviction moratorium (applicable to the majority of eviction grounds) in addition to a rent freeze, with increases capped at 0%. These emergency provisions applied across both the social and private sector and were to be in place until at least 31^st March 2023.

Routine reporting  is a requirement of the Act to ensure Scottish Ministers consider whether the provisions remain necessary and proportionate in