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Although the Land Registration (Scotland) Act 2012 brought fairly extensive changes to the registration process in Scotland, it's fair to say that with one or two notable exceptions...

The Land and Buildings Transaction Tax (Scotland) Act 2013 received Royal Assent on 31 July 2013 and passed into law. The Act provides that in April 2015 stamp duty land tax ("SDLT") will be replaced in Scotland by land and buildings transaction tax ("LBTT").

When the complicated new Construction Industry Scheme (CIS) was introduced earlier this year, HM Revenue & Customs conceded a 6 month moratorium on penalties for the late submission of CIS returns which now have to be received by HMRC by the 19th of every month.

In an adjudication, it is not unusual for a party who is unhappy with the nominated adjudicator to allow the time to lodge a Referral to expire, then to re-issue the Notice of Adjudication and seek appointment of an alternative person.

The Scottish Futures Trust (SFT) has published a Prior Information Notice (PIN) in relation to a prospective Framework Agreement to be entered into by the new National Housing Trust (NHT).

More than a year has passed since the United Kingdom voted to leave the European Union. Since then we have had another general election, IndyRef2 put on hold, and, of course, Trump.

Have you ever rushed to complete a transaction due to a heralded change in the tax system?

It appears that an unfortunate consequence of the proposed changes to the capital gains tax ("CGT") rules which were announced in the recent emergency Budget may be that fewer individuals will be willing to invest in small businesses under the enterprise investment scheme ("EIS").

This week saw the release of an HMRC Brief withdrawing plans to make digital currency, chargeable to VAT.

The government consulted in August on the application of the (then) Companies Bill to existing companies. This focussed on a number of potentially difficult transitional issues for existing companies once the Companies Act 2006 ("the Act") comes into force. The results of the consultation have now been published and the draft transitional provisions are awaited.

Following recent action taken by the Information Commissioner's Office (ICO) marketing firms are advised to remain vigilant in relation to unwanted marketing phone calls.

The Ministry of Justice has released its annual statistics report for 2010/11, covering the period 1 April 2010 - 31 March 2011.

As our series of Brexit [blogs] has illustrated, the EU Referendum result in June 2016 spawned a host of consequences, and many a discussion about the impact and implications of Brexit.

A Belgian court has decided that a Facebook practice of tracking and registering the internet usage of members and non-members is unlawful and in breach of Belgian privacy law.

Unfortunately employment issues, such as those arising from disciplinary or grievance matters, are something which every employer, no matter how good, is likely to experience at some point.

The Financial Conduct Authority (FCA) has published a discussion paper on distributed ledger technology (DLT) (DP17/3) which closes for comment on 17 July 2017.

A number of changes to immigration laws are coming into force on 6 April 2014.