Insights

The Scottish Government is striving towards an ambitious 2040 renewable energy target, with upcoming consultations seeking views on three connected strands of offshore wind delivery in Scotland.

First published in SPEL, (2025) 230 SPEL 85.

While gifts made seven years before death are not considered part of the Inheritance Tax (IHT) calculation, gifts made after this can result in a sizeable IHT bill. This article highlights a number of lesser-known IHT exemptions in respect of gifting.

This article was first published in The Scotsman.

Private water supplies can be crucial to those living and working in rural Scotland. As demand increases and weather patterns become more erratic, disputes over water rights and responsibilities are rising. We have seen a marked increase in enquires from owners of private water supplies about these matters in recent times. 

Fostering a strong sense of belonging and collegiality is vital not only to the triumph of any sports team but also to businesses in all industries. This article highlights the keys to the Lionesses’ success that can be translated to the everyday workplace. 

Share Schemes are a great way to retain, incentivise, motivate, and reward key employees within your business. However, they cannot reach their greatest potential unless the employees themselves understand how the scheme operates and how vesting schedules work. Partner Gavin Charlton and Trainee Taylor Foster break down the vesting process and different alternatives commonly seen in practice.

Decision by the Scottish Courts points to commonalities north and south of the border.

The Employment Rights Bill ( ERB) has been the headline topic in employment law since it was published on 10 October 2024. As the ERB continues to make its way through Parliament and evolve, this article provides a tailored update for the hotels and hospitality sector. 

The Scottish Government’s public consultation on a proposed review of fire safety topics closed on 7 March 2025. Having had the time to consider the consultation responses, the Scottish Government has now issued its analysis. This article explains that analysis and summarises what it all means for the hotels and hospitality sector. 

What rights do tenant farmers have when it comes to damages caused by deer? There are thought to be over a million deer in Scotland and the pressure that this huge population causes to farming cannot be underestimated. 

The Office of the Scottish Charities Regulator is aiming to promote greater transparency and reinforce public confidence in the work undertaken by charities. We explore the recent legislative changes that are making this possible.

The UK government has rolled out the first batch of work visa restrictions announced in its May Immigration White Paper. Several changes to the Skilled Worker route were implemented on 22 July, all of which will affect the hospitality sector. 

The UK government has rolled out the first batch of Skilled Worked sponsorship visa restrictions announced in its latest Immigration White Paper.