Pinsent Masons

This Practice Note outlines the right to buy abandoned neglected and detrimental land under Part 3A of the Land Reform (Scotland) Act 2003 and the right to buy land for sustainable development under Part 5 of the Land Reform (Scotland) Act 2016.

This Practice Note looks at the prosecution process for health and safety cases in Scotland, and in particular examines the investigation of health and safety incidents there, explaining the HSE's status as a Specialist Reporting Agency and considering which agency has primacy in investigations.

This Practice Note focuses on the main public sector pension schemes and sets out some of the key differences (and similarities) between England and Scotland in relation to: the legislation governing these schemes; differences in outsourcing (ie where employees are TUPE-transferred from the public to the private sector); who controls and administers public sector schemes; two-tier workforces; and pooling of funds.

This Practice Note provides an introduction to real burdens. It considers how to validly create and exercise real burdens, describes the different types of real burdens, including pre-emptions, redemptions and reversions and how to interpret real burdens when examining title.

This Practice Note considers how real burdens can be enforced and extinguished by discharge, acquiescence, negative prescription and the sunset rule.

This Practice Note discusses the regulation of the healthcare sector in England under the Health and Social Care Act 2012 (HSCA 2012). It also considers how regulation of healthcare (both public and private) is divided into two categories—the regulation of the quality of care, which is overseen by the Care Quality Commission (CQC), and the regulation of the healthcare services market.

This Practice Note looks at the reporting duties incumbent on businesses and persons in Scotland and examines in particular the specific requirements set out in the Criminal Justice and Licensing (Scotland) Act 2010 (CJL(S)A 2010). It covers the predicate offences, giving rise to the duty to report, and the consequences of failing to report under the CJL(S)A 2010 as well as issues of privilege and the reasonable excuse defence.

This Practice Note looks at the remedies of retention and rescission for breach of contract under Scots law. In doing so, it considers various key principles in relation to rescission and retention including their being ‘self-help’ remedies, the mutuality principle in retention, whether retention and/or rescission can only operate where there has been material breach (or whether a de minimis breach is sufficient for these purposes), the effect of rescinding a contract, the ultimatum principle in the context of rescission and, finally, offers practical guidance on how to rescind a contract.

This Practice Note provides a brief overview of the various existing community rights to buy in Scotland under Part 2 of the Land Reform (Scotland) Act 2003 (LR(S)A 2003); asset transfer requests under the Community Empowerment (Scotland) Act 2015; Crofting community right to buy under LR(S)A 2003, Pt 3; Agricultural tenants' right to buy under the Agricultural Holdings (Scotland) Act 2003; the right to buy abandoned neglected and detrimental land under LR(S)A 2003, Pt 3A and the right to buy land for sustainable development under LR(S)A 2003, Pt 5.

This Practice Note looks at self-reporting bribery offences in Scotland, including the guidance issued by the Crown Office and Procurator Fiscal Service (COPFS) on their approach to such self-reporting, the requirements for making a self-report and the procedure adopted once a self-report has been made.

This Practice Note examines how breaches of health and safety laws are sentenced in the criminal courts in Scotland. It includes consideration of the objectives of sentencing and punishment in Scotland, the mode of trial and maximum sentences for health and safety offences, relevant considerations to be taken into account in deciding the appropriate fine to be imposed for health and safety breaches in Scotland and the role of the Scottish Sentencing Council.

This Practice Note considers how servitudes are created in Scotland, how servitudes may be interpreted and how to extinguish servitudes.

The purpose of this Practice Note is to explain the key issues to consider when advising on awards over shares in a quoted company that is the target of a takeover by way of a scheme of arrangement. It outlines the process involved in a scheme of arrangement and provides practical guidance on the share plans issues that are specific to both the scheme of arrangement process and key documentation. It also details some important differences in the treatment of share incentives depending on whether the takeover is by way of a cash scheme of arrangement or a share-for-share scheme of arrangement. This Practice Note is produced in partnership with Sarah Ferguson of Bird & Bird and Nicky Griffin of Pinsent Masons.

This Practice Note sets out and examines the remedies of permanent specific implement and interim orders for specific implement under Scots law. In doing so it considers a number of key concepts including: the nature and scope of specific implement and interim specific implement; the Scottish courts’ jurisdiction and discretion to determine actions for specific implement; and the ramifications of breaching specific implement.

This Practice Note covers the statutory requirement to prepare a statement of investment principles (SIP), the schemes excluded from the requirement, SIP content requirements (including in respect of environmental, social and governance (ESG) factors, stewardship, non-financial matters and asset manager arrangements), when the SIP should be reviewed/revised, disclosure and publication requirements relating to the SIP, the extent to which employers should be consulted and the publication of an implementation statement relating to the SIP. This Practice Note also looks at the requirement, from 6 April 2015, to prepare and revise a SIP in relation to a money purchase scheme’s default arrangement(s).

This Practice Note explains why loan agreements contain a tax gross up and the lender-friendly position that is standard in most loan agreements. It also provides suggested amendments to standard Loan Market Association (LMA) drafting to strengthen a borrower’s position and outlines how the risk of US withholding tax imposed under the Foreign Account Tax Compliance Act (FATCA) rules is normally allocated in a standard UK loan agreement. This Practice Note is produced in partnership with Eloise Walker of Pinsent Masons LLP.

This Practice Note considers the two circumstances in which a charge to the Diverted Profits Tax (DPT) will arise. The circumstances are, first, where entities or transactions lack economic substance, and, second, where there is an avoidance of a UK taxable presence. It explains how the Effective Tax Mismatch Outcome (ETMO) and the Insufficient Economic Substance (IES) conditions work. The DPT provisions are included in Part 3 of the Finance Act 2015. DPT is aimed at preventing the avoidance of UK tax by large groups (typically multinational enterprises) that result in the erosion of the UK tax base. The DPT applies for accounting periods beginning on or after 1 April 2015. This Practice Note is produced in partnership with Penny Simmons of Pinsent Masons LLP.

This Practice Note considers the specific rules for notification, assessment and payment of the Diverted Profits Tax (DPT). The DPT provisions are included in Part 3 of the Finance Act 2015. The legislation provides for a tax aimed at preventing the avoidance of UK tax by large groups (typically multinational enterprises) that result in the erosion of the UK tax base. The DPT applies for accounting periods beginning on or after 1 April 2015. This Practice Note is produced in partnership with Penny Simmons of Pinsent Masons LLP.

This Precedent sets out clauses for the designation of a party and self-proving execution of dockets in Scotland for individuals, individuals by way of power of attorney, companies (including in administrative receivership, administration and liquidation) partnerships, limited partnerships and limited liability partnerships.

This Precedent is an agreement for the provision of services by an employment agency or recruitment agency for the supply of permanent or fixed-term employees. It is drafted on the basis that the employees will be employed by the client and paid by the client via pay as you earn (PAYE).