Investing in Student Accommodation in Scotland


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.


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

Market commentary - EU alcohol labelling exemptions


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.


Food & Drink

Social Housing Finance - handy guide


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.


Banking, Finance

Real Estate Finance - handy guide


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.


Banking, Finance, Real Estate

A moving target: the RHI reset and tariff guarantee


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


renewable energy

Judicial review of planning decisions in Scotland


It is easier for interest groups to seek judicial review of planning and environmental decisions following the clarification by the Supreme Court. Has this and other changes influenced the frequency of planning judicial reviews, and the outcomes?

This Report analyses planning judicial reviews in Scotland in the last 5 years and compares the findings with our 2013 Report.



Market commentary - Scottish National Investment Bank


Scotland’s new financing institution is welcome news.



Financing Scottish limited partnerships in the funds sector - banking handy guide


Scottish Limited Partnerships (SLPs) are commonly used in funds structures, so it is important for any lender looking at financing a structure involving one or more SLPs to understand their unique characteristics as well as what security options are available in Scots law. This guide looks at common queries we encounter in securing the assets of an SLP and key considerations for lenders when taking security of this nature.


Banking, Finance

Brexit briefing: Phase 1 Negotiations


In December, after six rounds of negotiation, the UK Government and European Commission agreed terms on the first phase of Brexit negotiations. The Joint Report of the negotiators bears the title “the orderly withdrawal of the UK from the EU”. 


Brexit; Tax; Personal Law, public law, Dispute Resolution and Litigation

Marine finance - banking handy guide


Marine finance is a form of asset finance used in the maritime industry, particularly to finance the construction or purchase of ships. Funding can be provided for a single ship, for multiple ships and/or for ships under construction or already operational. The purpose will impact on the optimal structure of the transaction and any potential security package to be taken by a funder. 

This guide looks at the key features of a marine finance transaction for both a 'new-build' and a second hand ship before setting out some of the key finance documents and specific terminology you can expect to encounter on this type of deal. Download for more information.


Banking, Finance
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