Brexit for asset managers - key issue update

20.09.18

Immediately after the Brexit Referendum we identified 10 key “first steps” for asset managers to consider. With roughly six months to go until the withdrawal date. We have revisited these below to show the progress made and what remains still on the “to do” list. We have also suggested five key priorities for the final months until the withdrawal date.

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brexit

Capital markets - securitisation

14.09.18

Brodies is the largest independent law firm in Scotland, with a reputation for uncompromising quality,expertise and innovation. Ranked #1 in 40 key practice areas by leading independent legal directories,Brodies is widely acknowledged as being the dominant firm in the Scottish marketplace.

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Recent international trends in employment gender law

11.09.18

Due to raising awareness and political pressure, a number of countries have adopted legislation to achieve gender equality to a greater or lesser extent. Download our handy guide for the legal developments in a selection of jurisdictions.

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Employment

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.

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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.

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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.

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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.

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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.

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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.

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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.

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Food & Drink
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