Blogs & opinions

HMRC revises inheritance tax procedures
Process changes regarding the IHT400 set out in newsletter

Office of the Public Guardian updates
Professional guardian applications invited; new EPOAR declaration

OSCR issues guidance to reduce risk of fraud
Trustees advised to take precautions or face sanctions

PVG disclosure scheme to be streamlined
Consultation on simplified system closes shortly

HMRC revises residential property CGT payment scheme
Rules for UK residents and non-residents to be aligned

“No order” ruling justified for contact failure contempt
Sheriff entitled to give opportunity to reflect and change

Service on a four year old? The purpose of form F9
Appeal Court appoints reporter to take child's views instead

Unravelling a decree granted in ignorance but not error
Application for recall, rather than appeal, is correct procedure

No permanence order where kinship not fully considered
Sheriff attacks reliance on expert evidence on proposed carer

Children held to have new habitual residence in Germany
Order granted for return following removal to Scotland

Letter: why the voluntary registration delays?
Clients have paid a lot, but are still waiting, and no information is forthcoming

Speaking out
The benefit sanctions system has drawn some unusually sharp comments from the Society, but the need for such strictures is likely to increase

GDPR alert for social landlords
Compliance duties extend beyond tenants and employees

Letting agency activity – do RSLs need to register?
Some arrangements within groups may affect legal requirements

Courts curb the leeway for party litigants
Two decisions limit ability to frustrate court process

Simple Procedure (Special Claims) Rules delayed till autumn
Drafters to take account of revisions to Core Rules

Does the Lobbying (Scotland) Act apply to housing associations?
Certain exemptions may enable them to avoid the regime

Letter: what do the money laundering rules achieve?
System of detection, not prevention, gives solicitors difficult choice

Letter: delay at the SLCC
Seven months for time bar case

After Windrush
The treatment of those of Caribbean origin shows a need for the law to be rebalanced

Instructing expert held not reasonable given issues in case
Sheriff accepts skill of witness, but not need for instruction

Child supervision duty breached in farm gate accident
Inner House holds Lord Ordinary entitled to find for pursuer

Vicarious liability for independent contractor held established
Beauty therapist akin to employee of salon, which exercised control

No precautions held necessary over stone in path
Occupier's liability case fails over likelihood of harm