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What are Heat Networks

Picture a ‘Film Noir’ setting. We’re in New York, a distant siren blares. The shadowy street is illuminated by passing vehicles, revealing a solitary figure, concealed by plumes of steam rising from sidewalk grates. In considering such a scene, one may wonder why it is that Scotland’s streets have never featured these columns of hot vapour. But that Hollywood look may start to be a common sight in Scottish towns as a result of recent Holyrood legislation, coming in the form of the Heat Networks (Scotland) Act 2021 (“the Act”).

What is The Trust Registration Service?

The Trust Registration Service is an online service which assists Trustees to adhere to their registration obligations under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017.

New regulations came into force in October 2020. The new regulations mean that there is an increase in the number of trusts that fall into the ‘need to be registered’ category.

By virtue of The Housing (Scotland) Act 1987 (Tolerable Standard) (Extension of Criteria) Amendment Order 2021, all homes in Scotland are now required by law to have at least two interlinked smoke alarms, a heat alarm and potentially a carbon monoxide detector. While there was a public awareness campaign carried out by the government ahead of the regulation coming into force on 1 February 2022, the buzz around the new rules has died down and many are still unaware of what exactly it is they need to install in their property to make it compliant.

Statements of fitness for work, also known as ‘fit’ notes, were introduced by the Social Security (Medical Evidence) Regulations and Statutory Sick Pay (Medical Evidence) (Amendment) Regulations 2010.

Fit notes are often used for:

The ICO has published updated guidance in relation to data protection now that covid-19 measures are relaxing across the UK. The guidance does not put in place new or additional rules, but it is a useful prompt for companies to check over their data protection policies and procedures, especially where these were altered to cope with the changes brought about by the covid-19 pandemic.

The COVID-19 pandemic led to various amendments to the Statutory Sick Pay (SSP) regime, which no longer apply after 25 March 2022. Such amendments were relevant to the definition of incapacity; payment of SSP; requirement for evidence; and recovery of SSP payments.

By order of the Peaky Blinders ... beware, spoiler alert

Following Tommy Shelby’s terminal diagnosis, those watching BBC’s final season of Peaky Blinders might be wondering how Tommy intends on distributing his estate and preserving his wealth by mitigating potential inheritance tax (“IHT”) liabilities. There are various options to explore when looking to mitigate a future IHT bill, a common one being lifetime gifting.

Let’s fast forward 90 years and assume Tommy passes away on 30 April 2022. Despite being unaware of his imminent diagnosis, Tommy had been mindful of mitigating a potential IHT bill and made various gifts to family over the years. As he no longer benefitted from those gifts and he’d hoped to survive at least the required 7 years, he’d assumed the gifts would be out with his estate on death. Let’s look at how Tommy’s gifts would be treated from an IHT perspective taking into account taper relief and various exemptions/allowances.

Moving home is recognised as one of the most stressful events in life, our Estate Agency Manager, Jacqui Dougray, offers advice on how to prepare when selling your property. 

If you list your property for sale with Stronachs during March 2022 we are offering sellers the chance to have two standard Wills prepared by our Private Client team as part of their estate agency package.

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