Brexit - the impact on animals and your pets

10.07.18

For pet-owners the four freedoms provided for by the European single market (people, services, goods, money), include another important aspect: the free movement of pets.

Categories:

brexit

Scottish leases - three yearly LBTT (Scottish stamp duty) returns

04.07.18

Land and Buildings Transaction Tax (LBTT) replaced SDLT in Scotland on 1 April 2015, and several changes were made to the taxation of commercial leases. One significant change from SDLT is the requirement for tenants to submit multiple returns throughout the duration of the lease. Our handy guide explains what is involved in the further returns.

Categories:

LBTT, Tax
Macquarie_Capital_Brodies

Land and Buildings Transaction Tax

04.07.18

Key information on Land and Buildings Transaction Tax (LBTT). From April 2015, Stamp Duty Land Tax (SDLT) ceased to apply to transactions involving land in Scotland and was replaced by LBTT.

Categories:

LBTT, Tax

Land and Buildings Transaction Tax and Leases - handy guide

04.07.18

Download our guide on Land and Buildings Transaction Tax (LBTT) which replaced Stamp Duty Land Tax (SDLT) on transactions involving land in Scotland from 1 April 2015. The LBTT regime for leases is significantly different from the SDLT regime. Revenue Scotland (the devolved Scottish tax authority) administers LBTT in Scotland. HMRC has no jurisdiction over LBTT, and LBTT lease returns have to be notified to Revenue Scotland.

Categories:

LBTT, Tax

The European Union (Withdrawal) Bill and Scotland

20.06.18

There was concern that the amendments to the powers of the Scottish Parliament by the European Union (Withdrawal) Bill (EUWB) were passed without consent, and that the constitutional issues raised by the provisions of the EUWB were given such little time. Scottish National Party MPs walked out of the House of Commons chamber during Prime Minister’s Questions the next day. This briefing seeks to explain the constitutional issues behind this row.

Categories:

brexit

Investing in Student Accommodation in Scotland

06.06.18

Purpose Built Student Accommodation is one of the fastest growing asset classes for institutional investors looking to acquire high yield property in Scotland. However, the tax provisions around developing and operating PBSA are complex and can have pitfalls for the unwary. This handy guide summarises some of the key tax considerations around developing, owning and selling PBSA projects in Scotland.

Categories:

Tax, Student Accommodation, LBTT, VAT, Construction, PBSA
student accommodation

Market commentary - EU alcohol labelling exemptions

05.06.18

Whilst we await the Commission’s assessment of the industry’s proposal, there is an emerging consensus that the Commission is leaning towards regulatory intervention that will impose mandatory nutritional and ingredients labelling for alcoholic beverages. This paper will consider the current status following publication of the Report and will assess the potential impact of regulatory intervention in this area.

Categories:

Food & Drink

Social Housing Finance - handy guide

24.05.18

While social housing finance has many of the same features as a general corporate finance deal and the documentation used is similar in format, it contains a number of peculiarities due to the nature of the activities being financed and the structures generally applied to such finance. This guide looks at some of the key features of social housing finance before discussing some of the key terminology you would expect to come across in this context.

Categories:

Banking, Finance

Real Estate Finance - handy guide

24.05.18

This guide looks at Real estate finance (REF). REF is a means of putting funding in place for the purchase, development and/or operation of commercial or residential property. There are different factors which will have relevance depending on the specifics of each transaction, but it is helpful to gain familiarity with a number of key points and terminology when embarking on a REF deal.

Categories:

Banking, Finance, Real Estate

A moving target: the RHI reset and tariff guarantee

03.05.18

There are a number of elements to the TG, which are essential to understand, if you are to secure its benefits.

Categories:

renewable energy
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