The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interestings aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.
Leigh Beirne is part of Harper Macleod's private client team and a regular visitors to Shetland and other areas where crofting and farming issues are often to the fore. Here, she highlights the potential value of certain reliefs on Inheritance Tax liability, and how to ensure you don't allow your estate to be diminished unnecessarily.
How do you pass on a crofting tenancy to the next generation? Crofting law is a very specialist area and careful succession planning is required by anyone who wishes to bequeath a crofting tenancy. Furthermore, relatively strict procedures must be followed by those who are inheriting.
How much does a local authority have to do in terms of providing and paying for care services for the elderly? A recent case shows how the courts are dealing with disputes between councils and families of the elderly.
The law of succession in Scotland – which govern who receives your assets when you die - have finally been brought up to date for the first time in 50 years. New legislation which came into force in March 2016 – the Succession (Scotland) Act 2016 - is intended to clarify the situation and make it fairer. Here we examine some of the changes the new law brings in.
Most provisions of the Succession (Scotland) Act are expected to commence this autumn, with only having so far come into force. This is a brief summary of the main changes.