Real Estate and the Carbon Challenge: Operational v Embodied Carbon
Miller Samuel Hill Brown
Last month Glasgow hosted COP26, where leaders from all around the world gathered to take decisive action to tackle the climate crisis. This conference forced all sectors to examine their actions and consider how these affect our environment. Recent
UK Government to introduce new Residential Property Developer Tax
Following the tragedy at Grenfell Tower in London, the UK government have made it a priority to address the issue of unsafe cladding on residential units. In response, the government have announced that it would introduce a new tax levy in 2022 on th
COVID-19: Business as usual?
Last Friday the Scottish Government introduced new restrictions designed to combat a recent rise in COVID-19 cases - with various 'protection levels' being introduced in different areas across the country. It comes as no surprise to us that cli
Market Boom in the Wake of New LBTT Rates
Background 'Unprecedented' is surely the word of choice this year. In a matter of months, coronavirus has redefined the way we work, live and interact with one another. The various restrictions imposed to try and reduce the spread have pr
First Home Fund: A New Shared Equity Scheme
If you are considering buying a property and you are a first time buyer, there is a new shared equity scheme to help you get on the property ladder. If you apply for the First Home Fund you could receive up to £25, 000 from the Scottish Government to
First buying guide in Scotland
Buying a house is an exciting prospect but it can be daunting for many first time buyers, below is a quick guide of how it all works:
Penalties for Late LBTT Return Quashed
The Upper Tribunal for Scotland (UT) has quashed penalties imposed by Revenue Scotland (RS) for late filing of Land and Buildings Transaction Tax (LBTT), after it found that RS had breached relevant legislation by failing to produce evidence that it
A Prisoner in your Own Home
In March of this year the Financial Conduct Authority (FCA) outlined its strategy to improve the situation of so-called 'mortgage prisoners' in the UK. This week, that strategy has been branded as "insufficient" by leading consumer group MoneyS
Mortgage Payments Upon Separation
When a couple separates and one party moves out of the house, it can cause concern about the ongoing payment of the mortgage. Arrangements should be entered into as soon as possible regarding payment of the mortgage. Even missing one month's m
Your Future With Equity Release
Equity release is a method through which you can turn the equity in your home into a cash sum. It allows people to remain in their own home without downsizing and helps people who are sitting on a house with no mortgage to use the house as an asset t
Covid Vaccine – what should employers do when some employees are vaccinated and some are unvaccinated?
2021 has been a year of widespread rollout of the COVID-19 vaccine (and most recently the Covid Booster Jab). However, the new Omicron variant has many concerned about the efficiency of the original Covid vaccine and it is now looking increasingly li...
Boxing Day And January Sales : The rules about returns
Shopping events are designed to whip us all into a frenzy. Many of us succumb to the temptation to purchase goods at a discounted price, but what are your rights if they turn out not to be quite what we hoped for? Retailers will typically offer a ret...
Landlord and Tenants: How can you protect your Premises Licence?
What is a Premises Licence? The Premises Licence itself authorises a premises to sell alcohol. It includes an Operating Plan, which sets out how alcohol can be sold on the premises and the other activities which can be carried out on the premises. A ...
For many businesses, Christmas is the busiest time of year and many employers will require a short term increased workforce over the festive period. Seasonal or fixed term employees obtain the same rights in law as those who are permanent and working...
In a very brief amendment to the Statutory Sick Pay (SSP) regulations, the Government have quietly extended the period for self-certification for employees from seven days to 28 days. Many will be familiar with the usual system whereby an employee ca...
As quickly as COP26 arrived in Glasgow, all traces of the Conference seem to have disappeared. Only time will tell whether a tangible impact is felt in its wake from a global climate perspective. What's clearer is that the agreements reached in Glasg...