MacNairs + Wilson

Heavy snow and icy conditions across the UK have led to hundreds of school closures, with the worst of the winter weather still to hit Scotland.

Rules around inheritance tax (IHT) can be complex and difficult to comprehend, a fact that was recently borne out by two new pieces of research, which found evidence of a general lack of understanding on the matter. 

The Scottish Government has launched a consultation on first-time buyer relief from Land and Buildings Transaction Tax (LBTT), which it previously announced in the draft Scottish Budget 2018/19. 

People are increasingly living their lives online and the question of how someone’s digital assets and accounts should be handled after their death has become the subject of some debate. 

There was a sharp rise in the number of first-time buyers entering the market in 2017, despite having to put down a deposit that is more than double what was required ten years ago.