HMRC published for consultation the draft regulations for The Gift Aid Small Donations Scheme (GASDS). Consultation will end on 5 December 2012.

It is intended that under the scheme all qualifying charities and community amateur sports clubs (CASCs) will be able to claim a top-up payment which is equivalent to Gift Aid on small cash donations totalling up to £5,000 per year, without the need for individual Gift Aid declarations.

The present system of Gift Aid is a simple way for your charity to increase

If you are a public body subject to the regime set down in the Public Contracts (Scotland) Regulations 2012 and the Utilities Contracts (Scotland) Regulations 2012, now is your chance to have your say on how the public procurement regulations operate, and the Scottish Government's proposals for change relating to procurement law.

The Scottish Government is currently running a consultation into The Procurement Reform Bill, the aim of which is to establish a national legislative framework for sustainable public procurement that supports Scotland's economic growth

The Court of Session has probably just issued its most significant legal judgment in the field of housing law Scotland in the last twenty years.

In the case of South Lanarkshire Council v McKenna, the court had been asked to consider whether the entire regime of short Scottish secure tenancies set out under the Housing (Scotland) Act 2001 was compliant with the Human Rights legislation. They were asked to consider whether the rules on evictions on short Scottish secure tenancies were lawful and whether

A Short Assured Tenancy Agreement in Scotland is the most commonly used type of tenancy in the private rented sector. The following outlines the basics of a short assured tenancy agreement for both landlords and tenants in Scotland.

What is a Short Assured Tenancy (SAT)?

A special type of 'Assured Tenancy' which lasts for a minimum period of 6 months.

Why use a Short Assured Tenancy Agreement in Scotland?

In Scotland, landlords often favour SATs because they can recover possession of the property at the

Do you know about Wills, inheritance tax planning and how this affects charity donations? Giving to charity is something which most people will become involved in at some point during their lifetime, whether that be through fundraising efforts, occasional donations or regular standing orders. However, did you know that you can also provide for your favourite charities on your death through your Will in Scotland? Have you thought about giving to charity in your will?

How can I provide for charities on death?

The simple

Employers with more than 5 employees were required, until 1^st October 2012, to help their employees access a stakeholder pension scheme but this requirement has now been abolished with the introduction of the so called auto-enrolment pension scheme. However, transitional provisions do still allow an employer to continue deducting contributions from the salary of an employee who is an existing member of a stakeholder scheme after 1 October 2012. It's best to check with the scheme provider for further guidance on this.

Auto-enrolment means

We are often asked by clients what kind of financial support is available post-divorce/post-separation/post-civil partnership?

Husbands and wives/civil partners have a legal duty to aliment one another during marriage or whilst in a civil partnership. This means that they have to financially support one another. This duty continues in the form of aliment after separation until divorced or the civil partnership is dissolved. After divorce/dissolution there may also be a duty to pay a periodical allowance for a period up to 3 years after the

Following their consultation on the issue of unlawful letting agent charges in May 2012, the Scottish Government have announced that a change to the definition of a 'premium' will come into effect on 30 November 2012.

Currently, the definition of a 'premium' is contained within section 90 of the Rent (Scotland) Act 1984 which states that it includes "any fine or other sum and any other pecuniary consideration in addition to rent". Premiums are payments which are required by a landlord as a condition of

So what are owner-employee contracts? In his speech to the Conservative Party conference on 8 October 2012, Chancellor George Osborne set out proposals which could see employees give up employment rights in return for shares in their company and tax free gains under a new owner/employee contract.

People employed on the contract will give up their rights to claim unfair dismissal, redundancy, the right to request flexible working and time off for training. Women will also have to give 16 weeks' notice of their date

Is asbestos a continuing concern for organisations or a thing of the past? Well, the answer is: a bit of both really.

Although asbestos has been banned throughout the UK since the 1980s and all related materials ceased to be used prior to the end of the last century - regulations governing asbestos within commercial premises have recently been introduced.

It cannot be argued that these regulations and those within the Control of Asbestos at Work Regulations 2002 are not of continuing relevance to commercial

How easy is it to obtain an eviction after bankruptcy or signing a trust deed in Scotland? Over the last few years, we have received a significant number of queries from Registered Social Landlords (RSLs) and private landlords regarding eviction in Scotland when a tenant is sequestrated (declares bankruptcy) or signs a trust deed.

When a person enters into bankruptcy or a trust deed, it becomes impossible to raise court proceedings against them to enforce payment of any debt owed which pre-dates the insolvency. In

The Long Leases (Scotland) Act 2012 received Royal Assent on 7 August 2012 and will bring an end ultra-long leases (those for more than 175 years) by converting them into ownership.

The intention is that on the Appointed Day (understood to be 28th November 2015) all eligible leases will be converted into ownership on that day unless the tenant opts out.

An eligible ultra-long lease is one that was: 

• Let for more than 175 years and, at the Appointed Day has more than 175 years

Whether or not workers can reclaim holidays if they are sick during annual leave has caused a headache for employers for some time. In 2012, the European Court of Justice (ECJ) ruled in workers? favour. So what is the impact of sickness during annual leave?

What does this mean for employers?

In the case of ANGED v FASGA, the ECJ held that workers who fall ill during annual leave can take their holiday again at a later date.

Workers are already allowed to retake

The business of lobbying for change, and knowing when to move on, can be a sensitive one. To try to stop bad policy or law being introduced, you offer sound evidence of the damage it will cause. On welfare reform it's no surprise that bodies such as CIH and SFHA, along with the Scottish Government itself, have sought to assess the impact of changes such as the bedroom tax.

Immense efforts  some behind closed doors were made to try to help Lord Best and his

We have spoken at numerous seminars and training events for housing associations dealing with the recent changes to an eviction notice and rules relating to actions involving rent arrears and the compulsory pre-action requirements.

The new changes were implemented on 1 August 2012 and make significant differences to court actions involving rent arrears:

• Sheriffs will now set a time limit on the period during which an eviction decree can be enforced. The maximum period allowable is 6 months. This change applies to all actions where

So how can tenants ensure repairs happen? The Housing (Scotland) Act 2006 stipulates that a private landlord must ensure that each tenanted property meets a basic standard of repair; if the property doesn't then tenants can make a referral to the Private Rented Housing Panel (PRHP).

In order to meet the repairing standard:

• The property must be wind and watertight and fit for human habitation,
• The structure and exterior of the property must be in proper working order,
• The installations for the supply of water,

A new rule came into effect on 1 August 2012 for the divorce process. In divorce cases with a financial element, whether it is a claim for a capital sum or sale of the matrimonial property, both parties must complete a Form 13A.

This form must be completed by the party raising the action before the action is raised in Court. The form asks for details of matrimonial property and debts as at the relevant date.

What is matrimonial property and debts?

• Matrimonial property is

I have spoken at numerous seminars and training events for housing associations dealing with the recent changes to eviction notices of proceedings relating to actions involving rent arrears.

The new changes were implemented on 1 August and make significant differences to court actions involving rent arrears.

Firstly, new rules require sheriffs to set a time limit on the period during which an eviction decree can be enforced. The maximum period allowable is 6 months. This change applies to all actions where rent arrears are the

Employment Tribunal statistics

The Employment Tribunals have published their annual statistics for the period 1 April 2011 to 31 March 2012. Interestingly the total number of claims continues to decrease (from 236,000 in 2009/2010 to 218,000 in 2010/2011 and decreasing again to 186,000 in 2011/212).

Unfair dismissal claims have fallen from 47,900 to 46,300. If anyone is interested in reading the report it can be obtained from the Ministry of Justice website.

Employment Tribunal fees

The Ministry of Justice has recently published the results of

What are Procurement Contract Award Notice Requirements? Registered Social Landlords (RSLs) and other public bodies must go through a legally compliant procurement process prior to awarding a contract for works, supplies or services. This process is set down in the Public Contracts (Scotland) Regulations 2012. It is easy for public bodies to get caught up ensuring that the selection process is compliant and forget that, once this process is complete and the successful party has been identified, the method of informing interested parties of the