The Scottish Government have confirmed that the period during which a main residence must be sold in order to claim a repayment of the ADS tax from Revenue Scotland has been extended to 36 months. This extension of 18 months will allow sellers 36 months in total from the date they purchased their additional property to reclaim a refund of the ADS tax paid.
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Latest articles from Lauren Wright
We recently published an article discussing the validity of paperless Wills, which raised the question about video Wills. As the digital world increasingly touches every aspect of life, why should this not also cover what happens when we die?
Decisions from Queensland under a statute that recognises testamentary wishes recorded in any form, can point the way for Scots law, given modern attitudes to digital over paper communication.