Insights

The Inland Revenue has published amendments to the SDLT6 Guidance Notes for completion of SDLT forms. They replace previous versions of relevant parts of the guidance in the SDLT6.

The amendments relate to:

- Section 2 of SDLT6 - Question 2 of the SDLT1 (Description of Transaction) and provide guidance about the correct code to use (A, F, L or O)

- Section 5 of SDLT6 – which concerns the SDLT4 form (version 2) which is in two parts – About the Transaction (Questions 1 to 9) and About Leases (Questions 10 to 39)

The Competition Appeal Tribunal (the "CAT") has rejected an appeal by Argos and Littlewoods against an Office of Fair Trading
("OFT") decision that they were guilty of operating an illegal price fixing cartel
in respect of Hasbro toys and games. The two companies have been
fined a total of £22.6m.

The Court of Appeal, in Department for Work & Pensions v Atasha Webley, has held that a failure to renew or extend a fixed-term
contract did not amount to less favourable treatment of a fixed-term employee
in comparison to a permanent employee.

Forming part of a wider review of Trust Law in Scotland, the Scottish Law Commission
has produced a Discussion Paper on Trusts and Trust Administration (SLC Discussion
Paper No 126), which looks at the assumption, resignation and removal of trustees,
the powers that trustees have to deal with the administration of the trust
estate, and the involvement of the Courts in aspects of these procedures.

There is provision in the Church of Scotland (Property and Endowments) (Amendment)
Act 1933 requiring the General Trustees of the Church of Scotland to offer
to adjoining owners an opportunity to purchase ground originally transferred
for the erection of a church or manse whenever they plan to sell that ground.
It applies only to ground provided for certain churches and manses listed in
Schedule 10 of the Church of Scotland (Property and Endowments) Act 1925 (extended