Knowledge

Having discussed the incoming changes to EMI option plans, their benefits, and how to avoid common errors, we now look at what is required for your business to implement an EMI option plan.

Cole Palmer is the first footballer to secure a motion mark for a celebration via a 2018 amendment to the Trade Marks Act 1994. This represents the expanding scope of trade mark protection in sport.

The recent changes to Inheritance Tax create an opportunity for effective estate planning – but only until 6 April.

Entering a contract is as easy as a click of the mouse these days, but decoding contractual terms can be much less straightforward, and there are many potential traps for the unwary. Louisa Knox and Daniel Boynton discuss commercial contracts for pension schemes and three key points that every trustee should think about before signing on the dotted line.

Not only are scheme trustees looking after members’ pensions – they’re also looking after their data. With data protection being a growing risk area, it’s vital that trustees ensure their schemes are fully compliant with data protection laws. Our new quick guide sets out three steps by which trustees can ensure success when dealing with personal data.

Among the rights to acquire land that are available to communities in Scotland is the right to buy abandoned or neglected land, or land which is causing harm to the environment due to its condition or activities on it.

An overview of the new Inheritance Tax rules and what they will mean for tenant farmers.

Scotland’s land is some of the most beautiful anywhere in the world, so it’s no surprise investors of all types want to acquire land and buildings in Scotland. Often landowners and the local community will engage constructively, and work collaboratively to mutual benefit, but that isn’t always the case, nor does it tackle the lack of transparency about who controls land decisions in Scotland.

The court enforced a true value adjudication decision despite natural justice challenges, finding that even if the breaches were proven, they were insufficient to overturn the decision.

The UK government has proposed eight measures of legislation, which are set to be the most significant reform to payment protections in over 25 years. This article provides some commentary around those proposals.

Scottish Borders Council has now granted planning permission for the Center Parcs holiday village near Hawick, following its earlier decision to approve a draft access byelaw for submission to the Scottish Ministers for statutory consultation. The decision balances Scotland’s right to roam against security, operational needs, and significant projected economic benefits.

While Trustees may be well-versed in income tax matters, Capital Gains Tax poses an important and often complex consideration.

Insight into the widely anticipated AI copyright infringement case, Getty Images v. Stability AI.

In late October, the European Data Protection Board issued its opinions on the proposed decision of the European Commission to extend the current adequacy decisions that allow transfers of personal data to flow freely from the EEA to the UK.

With careful planning, it is possible to reduce the risk that you’ll have to sell your home to pay for residential care later in life.

When might a cohabitee have a claim for financial provision on the death of their partner under section 29 of the Family Law (Scotland) Act 2006?

Aspects of the Employment Rights Bill (ERB) which are bound to be of key interest to the hotels and hospitality industry

For the first time, a landlord has been fined under the short-term lets licensing regime – other such landlords should take note.

Joint ventures in the clean energy sector: Resolving deadlocks (part 2) – terminating the Joint Venture

On 6 November 2025, the Housing (Scotland) Act 2025 received Royal Assent. It will introduce a number of new rules regarding changes a tenant can make to rented property.

The Housing (Scotland) Act 2025 will significantly change the rules around pet ownership in rented properties.

A guide to the legal issues around disputes over boundary features such as fences, walls, hedges and trees – and some of the possible ways to resolve them.

Landowners have long had to deal with individuals who wish to access their land. Now they also have to consider people who want to enter the airspace above it.

Pulling out of a contract for sale of heritable property in Scotland often has legal consequences. This article explains the rights and obligations of both sides.