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13 Dec 2013

Autumn Report 2013 - Tax saving opportunities

Morton Fraser acts for many clients in preparing their annual tax returns and advising on tax saving opportunities as part of dealing with that...
Blog by
13 Dec 2013

Autumn Report 2013 - The small print

HMRC will be investing in a new online service to support the administration of Inheritance Tax. This will do away with the need to complete paper...
Blog by
Sue Hunter
13 Dec 2013

Autumn Report 2013 - Capital Gains Tax ("CGT") shanges to principal private residence relief

While a number of the measures introduced in the Autumn Statement were not unexpected, what does appear to have crept in under the radar, is a change...
Blog by
Morna Coutts
13 Dec 2013

Autumn Report 2013 - Capital Gains Tax changes for non residents

Included in the Autumn Statement was confirmation of the changes to the CGT legislation to bring non residents into the scope of UK CGT. Currently, a...
Blog by
Carryl Beveridge
13 Dec 2013

Autumn Report 2013 - Charities

Legislation will be introduced in the Finance Bill 2014 to prevent a charity from being entitled to claim tax relief if one of the main purposes of...
Blog by
Robin Morton
13 Dec 2013

Autumn Report 2013 - Pensioners to play catch up?

The government has announced its intention to introduce a scheme to allow pensioners to top up their additional state pension by paying a new class...
Blog by
Murray Alexander
13 Dec 2013

Autumn Report 2013 - Pensions

The state pension featured in the Autumn Statement with the announcement that the age at which an individual will be entitled to receive their state...
Blog by
11 Dec 2013

Oprah Winfrey case highlights difficulties of dealing with society's embedded prejudices

Oprah Winfrey has never been afraid to speak out when it comes to issues of race. While promoting her upcoming film The Butler, which explores...
Article by
Carrie Mitchell
10 Dec 2013

Property market review - and a glimpse into the future

The commercial property market in Scotland is finishing 2013 with a bit of a transactional flourish after what could be described as a satisfactorily...
Blog by
Jonathan Seddon
10 Dec 2013

Buying online - the not-very-Christmassy legal bit

A pre-Christmas blog is probably as good a place as any to look at the law behind selling online. It's not the most exciting topic but millions of...
Blog by
Austin Flynn
29 Nov 2013

Sales psychology - an art or a science?

There's nothing like squeaking in at the last minute, so here's my November blog, published on the afternoon of the last working day of the month...
Blog by
Austin Flynn
28 Nov 2013

Child's play- Cash ISA or Junior ISA? A taxing issue!

With the increasing costs of tertiary education and living costs in general, it is more important than ever to start saving at a young age. There are...
Blog by
27 Nov 2013

Taxing times for non residents?

There has been a fair bit of press coverage in recent days suggesting that the Chancellor, George Osborne is considering introducing a Capital Gains...
Blog by
25 Nov 2013

The evolution of commercial leases - Less is more for tenants?

More than a few years ago, when I commenced in practice, the twenty to twenty five year full repairing and insuring Lease was the norm. All...
Blog by
Fergus McDiarmid
22 Nov 2013

Jurisdiction lottery?

Most of us have spent time imagining what it would be like to win the lottery… a speed boat perhaps or maybe a private jet. It's likely that a big...
Blog by
Julie Scott-Gilroy
19 Nov 2013

Irritating - But what about the business rates?

For many years (indeed for most of my professional career) landlords have rarely had to deal with an insolvency/irritancy situation or if they did...
Blog by
Sally Anthony
12 Nov 2013

Title deeds and daytime TV

From the title of this blog, it might sound as though my first couple of months as a trainee don’t differ much from my years as a student. But...
Blog by
Jack Kerr
12 Nov 2013

Judicial review of unfair dismissal compensation cap

A London based company, Compromise Agreements Ltd, is seeking a judicial review of the compensation cap of one year's salary in unfair dismissal...
Blog by
Innes Clark
30 Oct 2013

High thoughts of social justice

My years at Morton Fraser were as a property solicitor. I didn’t expect to like conveyancing – but the conciliatory nature of the work suited me. It...
Blog by
22 Oct 2013

Scam alert

Scam (skam) slang, n. a fraudulent business scheme; a swindle
Blog by
Austin Flynn
22 Oct 2013

Scam alert

Scam (skam) slangn. a fraudulent business scheme; a swindle As cyber-crime continues to become ever more sophisticated, even Companies House has...
Blog by
Isla MacLennan

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