Arlington Business Parks GP Limited v Scottish & Newcastle Limited [2014] CSOH 77 considered whether notices served by the tenant, seeking to exercise a break option under two separate leases, were valid and effective.

DECC today published their response to the FIT review and consultation carried out earlier this year.

From 2009, you may recall the English case of the landowner who obtained planning permission in March 2000 to erect what was described as a hay barn. One of the conditions attached to the permission was that the building could only be used for the storage of hay, straw or other agricultural products.

The report details average performance across Scotland's 32 local authorities and 2 national park authorities.

With tenant insolvencies on the rise, the question of liability for rates of empty properties has become a matter of importance for the property industry and the differences in the position between Scotland and England has led to lobbying for reform.

Following the publication of the new JCT Design and Build Contract 2016 on 22 September 2016, it is expected that the updated SBCC Design and Build Contract for use in Scotland won't be far behind.

Following the implementation of the Electricity and Gas (Internal Markets) Regulations 2011 tenants now have the right to choose their own gas and electricity suppliers.

Project Bank Accounts (PBA) are a payment mechanism based on ring-fenced bank accounts created to increase the security of contractors and sub-contractors in a building project.

With administrations and liquidations on the rise, companies may well-find that they occupy premises under a sub-lease where their immediate landlord has become insolvent and we look at their rights and how the position differs north and south of the border.

A new consultation paper has been published seeking views on two sets of proposed regulations further implementing the Planning etc (Scotland) Act 2006.

The European Commission has published the results of an investigation into websites selling electronic goods, and has found that more than half of them fail to comply with consumer protection laws.

The swingeing reforms to the capital gains tax regime proposed in last autumn's pre-budget statement, including the abolition of taper relief and the implementation of a flat 18% rate of tax, provoked widespread concern among the business community.

The third sector has been campaigning for a number of years for a tax incentive which would encourage individuals to make 'social investments'.

HMRC requires that employers register their employee benefit schemes and, where relevant, that they submit annual returns in relation to them.

The Finance Act 2014 introduced a number of tax reliefs which benefit companies owned by employee ownership trusts.

The First-tier Tribunal has issued its decision in the case of M Gilbert (t/a United Foods) v HMRC, one of the first cases concerning a claim for entrepreneurs' relief to reach the First-tier Tribunal.

Having a great idea is one thing, but success relies on safeguarding it and having a structure that allows you to make the most of it.

This penultimate part of our series of updates on the recently passed Courts Reform (Scotland) Bill examines the creation of a new judicial entity: the Summary Sheriff.

A chat room bulletin board has resulted in an unprecedented award of £10,000 in damages for defamatory comments posted and once again raises important questions for company policies on internet and email usage.

Today, 28 January 2011, marks the fifth annual European Data Protection day.  Indeed, it was on this day, 30 years ago, that the rather snappily titled Council of Europe's Convention for the Protection of Individuals with Regard to Automatic Processing of Personal Data opened for signature.