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Murray Beith Murray LLP is a leading Scottish private client law firm.

For 175 years we have specialised in meeting the legal, financial and administrative needs of individuals and families, family trusts, charities and private companies.

Call us today on 0131 225 1200
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Register of Persons Holding a Controlled Interest in Land (RCI) - what you need to know

sally scott lintott

The Register of Persons Holding a Controlled Interest in Land (“RCI”) became operational on 1 April 2022, introducing new reporting requirements for many landowners and tenants in Scotland. The RCI looks beyond land ownership and aims to increase transparency by containing information about those who have a “controlled interest” in the land and make day-to-day decisions about it.. With financial penalties being imposed from 1 April 2023 for failure to comply, this article sums up what you need to know about the RCI.

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Understanding the relationship between VAT and commercial property

billl

Value-added tax (VAT) is an unavoidable but complex consideration when it comes to commercial property. If not understood correctly it can prove to be troublesome – particularly at the later stages of transactions. VAT can impact the final value of a transaction and affect both the seller and purchaser – the seller must ensure they are charging VAT when required and the purchaser must ensure that the VAT they are paying is correct.

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Due diligence in commercial property transactions in Scotland

Bill Meldrum

The process of acquiring commercial property should involve an extensive due diligence process. When evaluating a commercial property asset, your commercial property lawyer should endeavour to find all relevant information that may be available - and information that is not so readily available. In this article, we provide a brief introduction to why legal due diligence is important and what your lawyer will look for during the process.

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The future of the high street and department stores

billl

Throughout the pandemic, we have seen many of the UK’s most iconic high street department store brands fold, or close swathes of their high street properties. However, a recent report shows promise for the high street, with retail units being repurposed to meet the demands of modern consumers and new plans for city centres. 

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What you need to know about Turnover Provisions in Leases of Commercial Property

billl

Turnover lease rent is either entirely or partially based on the turnover produced by a commercial tenant. Rent may be decided purely on turnover itself or it may be that an additional turnover rent is charged over and above a guaranteed ‘base rent’ when the turnover reaches a certain level.

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