Knowledge

The Scottish Government’s consultation on the introduction of a single-use beverage cup charge is now open. Natasha Durkin outlines the proposed changes and explores potential issues. A shortened version of this article was published in The Scotsman.  

A recent survey by Will Aid found that 59% of people in Scotland do not have a will. While it may be daunting to think about death, a lack of a will, or a current will that reflects your wishes, can lead to executry disputes. 

Changes to tax rates including inheritance tax and business property relief are likely to be talking points in the upcoming Autumn Budget. Heather Bird discusses the possible changes and what steps business owners should be taking.

Many businesses and organisations completed data audits as part of GDPR compliance programmes in 2018. There are benefits of reviewing and refreshing these audits, and the various accountability measures that were put in place as part of the GDPR programmes, to ensure that compliance reflects current business needs.

Hamish Lean acted for Neil and Linsey Butler (the “tenant”) in their recent success in a case raised against their landlord, the Trustees of the Eighth Earl Cadogan’s 1961 Settlement Trust. The case concerned the tenant’s proposal to carry out an agricultural improvement, which was objected to by the landlord. 

In the Aiteo Eastern E&P Co Ltd v Shell Western Supply and Trading Ltd case, there was held to be apparent bias on the part of an arbitrator.

The Autumn Budget is set for 30 October, the first under new Chancellor Rachel Reeves. Changes to Capital Gains Tax and Inheritance Tax are expected to be announced.

Due to the recent general election, there have been a number of changes to bills in progress in litigation funding and arbitration sectors. 

Regenerative agriculture is playing an increasingly important role for the food and drink sector, with several major manufacturers and producers championing related projects. Against that backdrop, Buffy Taylor explains the practice and its role in shaping a more sustainable future.

In comparing the approaches in Scotland and England to the duty of disclosure in litigation, it’s clear that there are significant differences. Understanding these differences can help you make informed decisions about which jurisdiction is most suitable for your litigation needs.

Publication of the draft guidance on the new regime for direct enforcement of UK consumer law is an opportunity to consider the concept of consumer harm lying at the centre of the new enforcement regime.

Individuals, families, and trustees must plan in order to protect their wealth and pass it down to the next generation. Learn how you can safeguard your family’s financial future with estate planning, as well as the benefits of liferent wills.First published in The Press and Journal. 

The Court of Appeal has determined that a computer-implemented AI invention fell within the “computer program” exclusion from patentable subject matter because the invention did not make a “technical contribution”. 

France’s unique succession rules highlight the importance of considering how your overseas assets will be dealt with after you die. There are rules you should know about and steps you may want to take to mitigate potentially unintended consequences.  

Young beneficiaries can often be left not knowing how to handle their new-found cash sums but there are steps that parents and their children can take to protect their assets.

An update on the Litigation Funding Agreements (Enforceability) Bill and the consequential effect from the recent prorogation of Parliament and the general election.

This Farm Safety Week we’re exploring occupiers’ liability, and the responsibilities of landowners and occupiers towards those on their land. 

Learn how your business can protect seasonal workers in advance of and during work placements, as well as what to do if things go wrong.

The Visitor Levy (Scotland) Bill has been passed by the Scottish Parliament. Robbie McElroy summarises what this development will mean for the hotels and hospitality sector.

The extension of the 75% rates relief for Retail, Hospitality and Leisure for 2024/25 which was announced for England last year has not been followed in Scotland. Ian Soppitt ponders whether there are any bright spots on the horizon for Scottish hospitality.

This Farm Safety Week, our health and safety team explore recent Health and Safety Executive (HSE) prosecutions in the agricultural sector; outline responsibilities of landowners and employers; and identify steps to reduce risk.

The Land Reform (Scotland) Bill 2024 has proposed significant changes to legislation relating to land in Scotland and introduced numerous new obligations and requirements. To assist with the enforcement of these new provisions, the Bill introduces the role of the Land and Communities Commissioner. Director, Gillian Gibbons and Trainee, Erin Connor, look at the key functions and enforcement powers of the proposed new Commissioner

The Supreme Court has clarified that a collateral warranty in traditional form will not be a construction contract under the Housing Grants (Construction and Regeneration) Act 1996 and so will not engage the payment or adjudication provisions of the Act.

The new Labour government plans to make considerable changes to the non-domiciled tax regime.