Use it, or Lose it!! Have You Made the Most of Your Allowances?
At this time of year we are normally more interested in making sure that we keep warm and dry than anything else, but believe it or not spring officially begins with the vernal equinox on March 20 at 12:57 P.M. only five weeks away! Whilst this welcome movement from winter to spring is a time […]
Liability for Rent in Company Insolvencies
A recent case from the Court of Appeal in England and Wales has been hailed as a landmark case and is welcome news to landlords. The case of Pillar Denton Ltd & Others v Jervis & Others, 25 February 2014 considers whether part of an instalment of rent payable in advance under a lease should […]
A New Dawn for Stamp Duty in Scotland
Stamp Duty Land Tax (SDLT) will cease to apply in Scotland from April 2015, writes Raymond McCombie, Senior Solicitor, based at Kinnear & Falconer, Stonehaven, and will be replaced by a new Land and Buildings Transaction Tax (LBTT). Resulting from powers available to the Scottish Government under the Scotland Act 2012, SDLT will end in […]
Construction Act: importance of payment notices
Amendments to The Housing Grants, Construction and Regeneration Act 1996 (“the Construction Act”) came into force in respect of building contracts set up on or after 1st November 2011. The pre-existing “withholding notice” was replaced by what is now known as the “pay less notice”. What is to happen is that the payer (usually the […]
A Training Firm
Not only is James and George Collie one of the oldest legal practices in Aberdeen we are also proud to have close links with Aberdeen University. The University is the second oldest university in Scotland, having been established in 1495. St Andrews is the oldest having been established in 1413. At James and George Collie […]
Pandora’s Pension Box is Opened
By Scott Middleton, Consultant James & George Collie Financial Management Limited When George Osborne stood at the Dispatch Box in the House of Commons to deliver his 2014 Budget speech there were very few people expecting him to announce anything of any real importance. However, by the time he was finished, he had ensured that […]
A Traineeship at James & George Collie LLP
First year trainee, Sarah McAllan, reflects on her legal traineeship so far…….. I started my legal career at James & George Collie in 2011 working as a legal secretary for the commercial department, after having graduated with an LLB. This allowed me to get my foot in the door at a law firm and begin […]
Vulnerable Clients
To some it may appear that if we are dealing with work for, for example, your parents or an aunt or uncle, it can seem that things cannot be started off quite as smoothly and easily as wished. However, we are constrained by guidance issued by the Law Society of Scotland in such cases. […]
Are you still investing like it’s 1999?
You may be aware that Individual Savings Accounts (ISAs) are to be replaced on 1st July 2014 by “New ISAs” (NISAs). This is the biggest change to tax free savings since April 1999 when ISAs were launched. Back then and until now, there was a clear distinction made between tax free savings accounts (cash ISAs) […]
Need separation be contentious?
Very often, the first matters which are raised on being consulted regarding a separation is how long the process will take and what the cost is likely to be. This is very difficult, if not impossible, to indicate at the outset, as couples who separate have a number of alternative methods of resolving their disputes, […]