NEWSLETTER APRIL 2015

Spring has arrived, bringing with it frantic activity on the housing market to beat the introduction on 1 April of the new Land and Buildings Transaction Tax. The ESPC reports an increase of 53% in the number of homes with an asking price of over £300,000 being brought to the market in February 2015, compared with February 2014. April Fool's Day also marked the first day of operation of Revenue Scotland which is responsible for administering the collection of the devolved taxes. Scottish law publishers are responding to the new taxation regime with a flurry of books on the new taxes and the bodies set up to administer them. One of these titles is now available, while others will appear later in the spring - all are listed below and may be ordered in advance of publication from Avizandum Bookshop.

Bloomsbury Professional have two new books on the topic. The first deals specifically with the LBTT: Land and Buildings Transaction Tax is written by Ken Wright and intended as a guide for lawyers, accountants and other property professionals. It has been published, price £75. The second is The Management of Taxes in Scotland by Charlotte Barbour which is due to come out towards the end of April at £75. This will be a succinct and readable guide to the powers, duties and responsibilities of Revenue Scotland, the body set up to administer the devolved taxes.

Greens are publishing a new annual title; Scottish Taxes Yearbook 2015 will be a guide to the new Scottish taxation regime covering the history and background as well as the administration of the new taxes. The 2015 edition will come out in June priced at £85.

Although this book deals with UK taxation it may also be helpful to Scots lawyers advising clients on the tax implications of property transactions: Property Taxes 2014-2015 by Robert W Maas has just been published by Bloomsbury at £140.

The second edition of Middlemiss and Downie's Employment Law in Scotland is now available priced at £75. The book has been updated to take account of various important developments in this area, in particular changes to the TUPE Regulations 2006 and the Equality Act 2010. It also covers the extension of flexible working to all employees and other changes to maternity and paternity leave; and changes to tribunal procedures including the introduction of the fee requirement.

A new edition of Walker and Walker on Evidence has been prepared by Margaret Ross and James Chalmers. This new edition gives due attention to changes in the context of legal proceedings and in the nature of the evidence available to parties, and to the direct impact of the European Convention on Human Rights. Full account is also taken of the Criminal Justice (Scotland) Bill. This is an essential title for Scots court practitioners and is available priced at £145.

Avizandum is, as always, happy to accept advance orders for any books.