Bruce Cartwright: ICAS outlines key tax priorities for Autumn Budget
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11 October 2024
Among holders of disposable high-value assets there are concerns that HMG’s Budget on 30 October may see a significant increase in the rate of capital gains tax. For those currently contemplating asset sales there is consequent interest in whether concluding contracts before 30 October could ensure that current rates apply, rather than any post-Budget increase, writes advocate Michael Upton FCI Arb.
8 October 2024
John McGuire, partner at Thomas & Adamson, writes that while embodied carbon is a big focus for designers and occupiers in both commercial and residential property and construction, legislation as it stands means it is costly and slow to get innovative designs and materials signed off.
30 September 2024
Harper Macleod partner Collette Miller takes a look through the Right to Repair Regulations to highlight the repairing obligations on Scottish social landlords for windows and describes what challenges are presented in meeting those obligations.
25 September 2024
Jocelyne Fleming, policy and public affairs officer Scotland at CIOB, shares her optimism following a debate on retrofitting and tenement maintenance at the Scottish Parliament.
23 September 2024
Heather Holbrook looks at how the shift to online retail has led to high vacancy rates in UK retail properties, necessitating the repurposing of these spaces.