18.06.18
Hosting corporate events, gala days or agricultural shows on farm or estate land – what happens if there is an accident?
Owners of rural land and estates are often approached to host a variety of events on their property. The revenue and press coverage may well be attractive, but the risks of hosting such an event should be carefully considered before you say yes.
One of the main risks is your potential liability if a worker at the event or a visitor has an accident. What happens if a person is injured and brings a claim against you? Who will pay for that claim? The costs could be considerable, especially where the injury or injuries sustained are of a serious nature.
You will not be liable for all...
14.06.18
Construction update June 2018
Last year we reported on the case of Midlothian Council v Bracewell Stirling Architects which looked at the lead consultant’s role in a project and the extent to which it could be held responsible for works carried out by others. The case was appealed to the Inner House who recently issued their decision.
The case turned on the correct interpretation of the lead consultant architect’s appointment. According to the Council the architect had assumed responsibility for the works (including the ground investigations) carried out and reviewed by the other defenders. In turn they...
14.06.18
land & rural update
The Office of Tax Simplification (OTS) has recently published an online survey to gather information about people’s views of inheritance tax. While the OTS is not interested in tax rates or tax reliefs, but rather in how we are asked to report and pay the tax, it was quickly followed by a report by the think-tank Resolution Foundation. This suggests that any inter-generational gap in wealth could be corrected via an overhaul of inheritance tax, including a tightening up of reliefs for land and rural businesses.
Inheritance tax is payable at 40% on the value of what you own when you die...
12.06.18
Brexit update
It is well recognised that the Irish border is “one of the trickiest issues in the Brexit process” and could potentially lead to a “no-deal” Brexit: the EU’s Chief negotiator Michel Barnier has been frequently quoted as warning the UK that there is still a “risk of failure” if the parties do not agree on the post-Brexit future of the Irish border. However, this is not the only territorial bone of contention on which the UK and the EU have to chew in order to make the UK’s withdrawal from the EU “orderly”.
The draft Withdrawal Agreement’s provision on territorial scope flashes green...
