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Dallas McMillan's Glasgow Lawyers' Blog

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Recent Amendments to ADS: The Land and Building Transaction Tax (Additional Amount - Second Homes Main Residence Relief) (Scotland) Order 2017

As announced by Revenue Scotland this week, the Land and Building Transaction Tax (Additional Amount – Second Homes Main Residence Relief) (Scotland) Order 2017 came into effect on 30 June 2017.  The new Order acts as an amendment to the existing Additional Dwelling Supplement (ADS) rules which concerns replacing main residences and the position regarding family units as detailed in Schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013. The amendment incorporates Paragraphs 8A and 9A in to the 2013 Act and will apply to all contracts entered into on or after 20 May 2017 and transactions completed on or after 30 June 2017.

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Commercial Leases - FRI's and Schedules of Conditions

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First-Time Buyers Face Record High Prices

The first six months of 2017 saw a 3% increase in the number of first-time buyers, taking the total to an estimated 162,704 compared to 154,200 in the same period of 2016.

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Scottish House Prices Rise at Faster Rate than UK Average

Average house prices in Scotland are increasing at a higher rate than the UK average, according to the latest UK House Price Index (UK HPI).

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Road Fatality Numbers Increased in 2016

Transport Scotland has recently published figures giving an insight into the number of deaths and injuries that occurred on Scotland’s roads during 2016.

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The Cost of Going to Court

Holyrood’s Justice Committee has begun its scrutiny of the Civil Litigation Bill and has launched a call for evidence seeking views on the cost of going to court.

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Aberdeenshire Sees Biggest Rise in Seaside House Prices

The town of Fraserburgh in Aberdeenshire has seen average house prices rise by more than any other seaside town in Scotland over the past ten years, according to new research from Bank of Scotland.

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Nurse who slipped and fell on wet hospital floor awarded just under £50,000

A nurse who slipped and fell on a wet hospital floor has been awarded compensation of just under £50,000.

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Dementia Awareness Week Scotland - Powers of Attorney

Given that we are in the midst of Dementia Awareness Week Scotland, which runs from 29th May until the 4th of June 2017, it seems a good time to discuss Powers of Attorney and to reflect on the benefits of having a valid Power of Attorney in place.

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Share prices fall as UK insurers hit back at change in personal injury rate

UK insurers have attacked the UK Government over their changes to the Discount Rate, a move that will cost the industry millions of pounds, and will see price increases in premiums for individual and business customers. This is the first time the rate has changed since 2001, and has been calculated based on the decline in strength of low risk investment schemes such as Investment-Linked Gilks.

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Research Reveals Evolution in Housing and Mortgage Markets

New research into recent trends in the housing and mortgage lending markets has revealed that borrowing into older age is likely to be much more common over the next ten years.

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Scottish Company Fined after Worker Seriously Injured

A Scottish construction company has appeared in Dundee Sheriff Court on health and safety charges after a worker was injured in a trench collapse.

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Housing Market Confidence Stabilises

New research from Halifax has revealed that confidence in the UK housing market has stabilised following a record decline.

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Workers’ Memorial Day

Friday 28th April was Workers’ Memorial Day, which is an annual international event that provides an opportunity to reflect on the many people who are killed, seriously injured or made ill while simply doing their jobs.

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Exposure to Asbestos Continues to Put Lives at Risk

A recent BBC report highlighted the number of people who are continuing to suffer serious, and often, fatal illnesses as a result of exposure to asbestos.

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Rates - Revaluation Shock

March this year saw the issue of rates re-valuation notices for commercial premises, the first since 2010 from which new rateable values will have come into effect on 1 April 2017.  These are likely to have come as a shock to many business occupiers,   particularly those who operate licensed premises.

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Gender Pay Gap Reporting

April has been a busy month in the employment world with a few material changes emerging from it, one being, employers of larger work forces (250 or more) being obliged to provide the Government with information regarding gender pay gap.

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Scotland’s Move towards a Model Commercial Lease

Due to the success of the British Property Federation’s Model Commercial Lease (MCL) introduced in England in 2014, the Scottish Property Standardisation Group (SPSG) have recently produced a similar style lease as a drafting aid for practitioners north of the border. The SPSG’s version forms the basis of a lease for multiple occupancy buildings and includes helpful guidance notes to assist drafting.

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Update on Help to Buy (Scotland) Scheme

In a move that aims to help more families onto the housing ladder, the Scottish Government has announced that the price cap on properties eligible for the Help to Buy (Scotland) scheme will remain at £200,000 in 2018/19.

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Driver who Wins Unfair Dismissal Case Against Bus Firm, Faces Tax Bill

A Renton bus driver has won nearly £7000 in an unfair dismissal case brought against bus firm McColl’s travel, based in Dumbarton. As it has transpired, Steven Glover now faces a financial headache after the case has uncovered a tax black hole which has come around after years of incorrect salary deductions.

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