A summary of a Planning Update, prepared by Graham Dunlop, and presented at the Terra Firma Seminar in Perth 11th November 2010. more...
The Edinburgh Tax Network, in conjunction with CIOT and Terra Firma Chambers, will present a webinar on 21st September 2020, from 1pm to 2pm. In IR35 Mutuality of Obligation (‘MoO’) - the Taxpayer’s Trump Card, Derek Francis, LL.B. Advocate, Barrister, CTA (Fellow) will consider the following:-- Why is MoO ignored in th more...
Denis Edwards of Terra Firma Chambers will be one of the keynote speakers at a conference to mark the thirtieth anniversary of the introduction of the specialised judicial review procedure in Scotland. Thirty Years of Judicial Review in Scotland is being hosted jointly by Glasgow and Strathclyde University Law Schools on Monday 26th January more...
In this article, Fred Mackintosh looks at a flaw in the wording of Section 136A of the Town and Country (Scotland) Act 1997 which renders Planning Fixed Penalty Notices ineffective as a means of punishing landowners who refuse to comply with Enforcement Notices. This article originally appeared in Scottish Planner Journal and is reproduced here wi more...
Terra Firma’s Kenneth Young, instructed by Rona Macleod at the Legal Services Agency, successfully argued in the Sheriff Court that statutory consent given to a trustee in sequestration to sell the family home is capable of being withdrawn. The case of The Accountant in Bankruptcy v Watson and Watson called for legal submissi more...
In this article, Derek Francis looks at the process of assignment, whereby a tenant can sell, or 'assign', an existing leasehold interest to a new tenant. Most leases permit assignment on the condition that the landlord's consent to the assignment is obtained. In such circumstances, a landlord is duty-bound to consent to a tenant's proposed assi more...
Terra Firma’s Fergus Colquhoun successfully represented the judicial factor on the estate of the Old Waughton Discretionary Trust, in an application for special powers to sell the trust assets and wind it up. The judicial factor was originally appointed in 2019, after relations between the original trustees broke down, and negotiation between more...
Terra Firma Chambers' Kenneth Young successfully represented the appellant in an appeal to the Upper Tribunal against a decision that a heritable creditor, which was not in possession, was responsible for the statutory repairing obligation in a tenanted flat. The creditor held decree from the Sheriff at Edinburgh, which entitled it to po more...
At the conference, orangised by STEP, Terra Firma’s Derek Francis will present a talk entitled “BPR on Holiday Letting after Pawson: Wholly or Mainly Making or Holding Investments?” while Alexandra Docherty, Director of Tax at Johnston Carmichael, will discuss practical tips on preserving BPR on the holiday let and present an over more...
The Edinburgh Tax Network, in conjunction with CIOT and Terra Firma Chambers, will present a talk entitled ‘‘A practical walk through the setting up and running of a Family Investment Company from a tax and accounting perspective” on 24th February 2021 from 1pm to 2pm. The speakers will be Alex Docherty and Billy Clela more...
