Knowledge

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.

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. 

The Scottish Courts offer welcomed clarification on prescription for construction claims.

A summary of the recent Court of Appeal decision in Sony Interactive Entertainment Europe Ltd v Alex Neill Class Representative Ltd, which confirmed that the litigation funding agreements under consideration were not unenforceable damages-based agreements.

The Court of Appeal recently overturned a decision of the High Court that found part of a contract was unenforceable as the parties had failed to agree a price. This article explores what this decision means for suppliers.

In this fourth instalment in our clean energy joint ventures series, we look at the topic of director duties. 

In 1st Formations Limited v Lapp Industries Ltd, the Technology and Construction Court held that an interim payment application was valid despite the opposing arguments that the notice did not comply with Paragraph 2 of the Scheme for Construction Contracts 1998 as amended, it was ambiguous, and it also concerned incorrect dates and provisional sums. 

20 years on from the introduction of freedom of information laws in Scotland and the rest of the UK, we consider potential developments following the introduction of the Freedom of Information Reform (Scotland) Bill at Holyrood on 2 June.

The recently published National Energy System Operator’s connections reform timetable requires all developers who have projects with existing signed connection agreements in place to apply for a Gate 2 offer to receive an identified connection location and energisation date for their project. This marks the single biggest administrative exercise we have ever seen impacting grid agreements.

Any appeal against refusal of a planning application in Scotland now incurs a significant fee, but issues with the way they have been implemented may give rise to the fees being challenged via the courts.

With the summer in 2025 being the driest on record since the 1960s, this article takes a dive into the murky legal waters of riparian rights, particularly focussing on issues faced by landowners in drier summer months. 

A packed audience gathered in the Lowland Hall at the Royal Highland Showground on Friday 20th June for the annual rural business breakfast briefing hosted by Shepherd and Wedderburn and Bidwells.

An update on the case of Darwall v Dartmoor National Park Authority, and analysis of the Supreme Court decision to uphold the public right to wild camp on Dartmoor.

In this third instalment in our clean energy joint ventures series, we look at the key documents needed to establish a joint venture.

With executry disputes on the rise across the UK it’s important to consider different resolution paths. For some, mediation can be the best way forward.First published in The Scotsman. 

If your company or business has allotted shares or awarded rights to acquire shares to employees or directors, you are likely required to file an end of year Employment Related Securities return.