Benefits we bring to you
Morton Fraser are monitoring all developments (in England and Scotland) in order to be able to provide our UK property clients with the best advice on a comparison of the actual or anticipated position relative to real estate interests in England and Scotland.
Below; we collate in one place fact sheets on the major areas of change, giving for each area:
- Its current status e.g. already law or a definite future change (which is not yet in force) or a proposal which might never become law
- A summary of the nature of the change and the timing (if any has yet been set) for when it will apply and
- A comparison of the rules which apply (or will apply, should the change be made) in England and in Scotland.
- Our focus here is on real estate, but we have included the income tax section as it is part of the Scotland Act package.