Case

The UK Supreme Court has determined that HM Revenue and Customs has the power to refuse to accept a taxable person’s self-assessment claim and decide at a later date to pay a lower amount than was claimed after an appeal by a Scottish optician business. DCM Optical Holdings Ltd, which trades a

The tenants of a farm in Inverness have been granted a decree ordering the liquidator of the owner company to conclude missives for the sale of the land to them under statutory right to buy provisions. Amanda and Deanna Urquhart argued that they had a right under the Agricultural Holdings (Scotland)

A Dundee sheriff has granted an application by the Accountant in Bankruptcy for reduction of a 2017 disposition of heritable property in favour of a sequestrated man and his second wife and ordered the couple to execute a fresh disposition in the AiB’s favour. Graeme Allan, the first defender,