Registers of Scotland is consulting customers and stakeholders on whether the ability to upload and submit land register applications to the Keeper digitally via the DSS should be made available permanently.
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From 1 December 2020, the priority rules on insolvency have changed, impacting the recovery that can be achieved from holders of a floating charge on the insolvency of a debtor. The new rules give HMRC priority over floating charge holders and ordinary unsecured creditors in relation to taxes collected by the insolvent company for HMRC.
The British Business Bank released their 2020 Small Business Equity Tracker report on 26 June 2020, providing an in-depth assessment of equity finance markets for growing businesses throughout 2019. In 2019, a record number of equity investments were carried out (1,832) reaching £8.4bn, up 24% on 2018 and over double the amount recorded in 2016.
Where a company owns significant assets, such as property, cash, etc., these assets could be at risk should the company encounter financial issues. In advance of such issues arising, many companies guard against the risk of losing assets by adopting asset protection strategies.
The Coronavirus (Scotland) (No.2) Act 2020 received Royal Assent on 26 May and takes effect from 27 May 2020. Here we look at some of the most significant changes it introduces.