Change in Capital Gains Tax for Residential Property

The crime figures recorded in 2019-20 indicate that 1681 crimes were recorded under the Domestic Abuse (Scotland) Act 2018 which was introduced on 1st April 2019.  A further 107 crimes were recorded towards the end of 2019-20 under the Coronavirus Act 2020 and the Health Protection (Coron…

This can only be guaranteed if a spouse makes provision for this in his or her Will. The laws of intestacy would apply if there is no Will and that can adversely affect the rights of a spouse. If the other spouse is unable to deal with his or her personal affairs by losing capacity, [&hell…

For people aged 18 or older at the time of conviction, a 6-month custodial sentence would need to be disclosed for a period of two and a half years rather than the current period of 7 years. Furthermore, a fine will be deemed to be “spent” after 12 months rather than the curren…

Subject to the borrower not being in arrears with the mortgage, the payment holiday is potentially available to any borrower who has concerns about being able to meet the mortgage repayments, e.g. if your employment has been adversely affected. The payment holiday is also available to Buy-…

As a result of Monday’s announcement by the Prime Minister, the offices of McIntyre & Company are now closed to the public. Our Solicitors and staff are working remotely and continue to be available by telephone and/or email. The safety and well-being of our staff is paramount bu…