Navigating Legal Changes: A February 2024 Overview

The legal landscape in February 2024 brings a raft of significant updates that professionals across the board need to be aware of. From pivotal amendments in the Land and Buildings Transaction Tax in Scotland to the critical passage of the Trusts and Succession (Scotland) Bill, the legal fabric of our nation continues to evolve in response to societal and technological shifts.

Key Developments:


– Land and Buildings Transaction Tax Amendments: These adjustments reflect a dynamic approach to property taxation, aiming to make the market more accessible and equitable.

Upon ratification, this order will increase the time limit from 18 months to three years, thereby granting relief from the ADS charge, when selling a primary residence. This measure will harmonise Scotland with the remainder of the United Kingdom. Furthermore, the order amends the provisions about economic units:

• The order specifies that properties presently considered to be owned by the buyer but also formerly considered to be owned by the buyer’s spouse, civil partner, cohabitant, or child are presumed to be disposed of by the buyer upon their disposal.
• Transactions involving joint purchasers are exempt from ADS if one of them disposes of their former principal residence before the transaction’s effective date, or if only one of the joint purchasers has an ownership interest in a former principal residence that can be disposed of during the relevant period.
• Beneficiaries, separated spouses and civil partners retaining an interest in the former principal residence, and joint ownership interests with a value of less than £40,000 are also eligible for relief. A new relief is also established by the reforms for local governments that acquire additional residences.


Transfers with an effective date of 1 April 2024 or later will be subject to the new provisions.


– Tenant Protections Amidst the Cost of Living Crisis: The government has introduced transitional arrangements to safeguard tenants, ensuring stability during turbulent economic times.
– Trusts and Succession (Scotland) Bill: This legislative milestone modernises the legal framework around trusts and succession, streamlining processes and enhancing clarity for all involved.
– Employment Rights Regulations Update: As the workplace evolves, so do the protections and rights afforded to employees, reflecting a commitment to fairness and adaptability.

Technology’s Legal Frontier:


– The document also dives into the burgeoning role of artificial intelligence in legal practice, particularly concerning patent registrations, showcasing the intersection between law and technology.

Regulatory Compliance and Cybersecurity:


– With digital assets and cybersecurity becoming increasingly central to legal practices, the document outlines essential guidelines and case studies to navigate these complex areas effectively.

About Sinead - Sinead attended the University of Stirling where she achieved her LLB. She completed her Diploma in Legal Practice at Strathclyde University and in 2022, she gained a Masters in Public Policy from the University of Stirling. Sinead has progressed through the Firm to associate Solicitor. She assists with the daily management of the Firm, and its operations and policy as well as assisting in the development of our marketing strategy. Sinead manages our Client Services team and aims to ensure that the firm delivers an excellent and consistent level of service to all our clients.