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Considerations around the Energy Performance Certificate and agricultural tenancies

The current Energy Performance Certificate (“EPC”) requirements are set out in regulations from 2008, and provide information on how energy efficient a building

Gillespie Macandrew supports Figures of Speech event as part of Scotland’s Year of Stories 2022

Leading Scottish law firm, Gillespie Macandrew announces its support for a literary event celebrating friendship as part of Scotland’s Year of Stories.

Charities: Top 5 tips for your articles

Our top 5 tips on what a charity should be considering for its articles.

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15 June 2022 | Time to read: 26 mins

Trust Law In Scotland – Where Are We Now?

By John McArthur Sarah-Jane Macdonald,

August 19th, 2021 marked the centenary of the Trust (Scotland) Act 1921, the last substantive act on trust law in...

Tags: Trusts

26 May 2022 | Time to read: 6 mins

Trusts Caught by the Deemed Domicile Net

By Sarah-Jane Macdonald

Following the Finance Act in 2017, a new category of “deemed domicile” was introduced into the UK’s Inheritance Tax regime.

17 February 2022 | Time to read: 6 mins

Legal Rights: The Scottish problem and interaction with Trusts

By Sarah-Jane Macdonald

With domicile being incredibly fluid in this modern world, cross-border estates are becoming commonplace.

01 February 2022 | Time to read: 3 mins

New book, “A Practical Guide to Legal Rights in Scotland” authored by Associate, Sarah-Jane Macdonald, has been published

By Sarah-Jane Macdonald

A “practical guide”, which covers the key principles of legal rights, common issues, hidden traps and tax implications to look...

01 December 2021 | Time to read: 3 mins

Trust Registration Update

By Sarah-Jane Macdonald

The Trust Registration Service (“TRS”) was created by HM Revenue Customs in 2017 to create a register of trusts in...

Tags: Trusts

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