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Insights | Tax

Budget 2021 at a glance

Chancellor Rishi Sunak revealed his Budget on 3rd March, but what will be the impact for private individuals? The Chancellor vowed to “protect the jobs and livelihoods of the British people” against the backdrop of the UK emerging from the Coronavirus pandemic.

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Insights | Brexit

Getting to grips with the Brexit transition agreement could have a silver lining

Two months on from the end of the Brexit transition period the big question is: are we any clearer on what the 1264 pages of the UK-EU Trade & Co-operation Agreement actually means? The Agreement may embody the post-Brexit “deal” with the EU, but it doesn’t avoid “no-deal” outcomes, as not every aspect of our former EU membership rights is addressed.

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Insights | Corporate Law

Succession planning and employee ownership trusts

Passing on an independent or family run business as a going concern will be one of the first priorities when looking to retire or move to a different role within a business. So when it comes to exiting a business, how do owners ensure continuity, especially if there are no obvious family succession routes?

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Insights | Residential Property

The residential property market boom

The Scottish residential property market ended 2020 with a boom, with property values in Edinburgh seeing a sharp increase in the final 3 months of the year. With Land and Buildings Transaction Tax suspended on the first £250,000 of a property purchase price until 31 March 2021 and more high loan-to-value mortgage products available, this is showing no signs of slowing down.

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Insights | Family Law

When a key comes before (or after) a ring

For many couples, a key is likely to come before a ring, although it’s true to say that there may be more rings and proposals around Valentine's Day. Whether you’re living together, planning to live together or getting married, it’s important to seek expert legal advice to make sure you’re as well prepared and well informed as you can be for the different life events that might arise.

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Insights | Brexit

UK Data Protection Law after Brexit

On 24 December 2020, the UK and the EU agreed the Trade and Co-operation Agreement between the EU and the UK (the “TCA”).  The full text of the TCA can be found here. Among the many arrangements that came into force at the end of the Brexit transition period at 11pm on 31 December 2020 was a new arrangement relating to the protection of personal data

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Insights | Family Law

Prenups aren’t just for the rich and famous

Prenuptial agreements or prenups are a regular thing in Hollywood and while you may not have as much at stake as high profile celebrity couples, this area of family law can give peace of mind with some advanced wedding planning. Prenups can be a positive thing if they are done in a friendly, cooperative way.

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Insights | Tax

Scottish income tax: where are we now?

Finance Secretary, Kate Forbes, presented the Scottish Government’s 2021-22 Scottish Budget on 28 January 2021, and in this insight article we take a look at Scottish Income Tax. This was the Scottish Government’s first post-Brexit Budget, as well as the first since the start of the Covid-19 pandemic.

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Insights | Brexit

Percy Pig and post-Brexit Rules of Origin

To benefit from the “no tariffs and no trade barriers” preferential treatment negotiated in the post-Brexit “deal” between the UK and the EU, goods being imported to the UK from the EU and vice versa need to satisfy the conditions set out in the UK-EU Trade and Cooperation Agreement. One of the key tests is that the goods being imported must be of UK or EU “origin” in terms of the detailed provisions of the Agreement.

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Events | Employment

Club HR – What’s new for the New Year

Our first 2021 Club HR webinar on 26th January looked at what's new for the New Year in employment law.

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Insights | Brexit

Why you may find yourself trading under WTO rules despite the Brexit deal

Negotiations between the UK and EU on our post-Brexit transition period trading relationship with the EU from 1st January 2021 concluded on 24th December 2020 with the UK-EU Trade and Cooperation Agreement (“the Agreement”). The “no tariffs and no trade barriers” headline basis of the Agreement is, however, conditional.

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Insights | Tax

New year, new you? There’s no better time to get on top of your life admin

2020 was certainly a difficult year and while the New Year could look to be off to a similar start, it’s important to remain positive and look to the light at the end of the tunnel with the news of the Covid vaccines arriving. It’s also true that for many of us, the last year provided a chance to re-evaluate what is most important to us.

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