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Insights | Employment

What’s changed and on the horizon for Employment Law

There have been a few changes in employment law in the last few weeks, as well as planned changes in the pipeline. In case you missed them, this article covers the main ones to be aware of.

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Insights | Education, Employment

Pensions and independent schools

Many independent schools in Scotland are participating employers in schemes such as the Scottish Teachers Superannuation Scheme (STSS) and the Scottish Teachers Pension Scheme 2015 (STPS). Participation in these defined benefit schemes is often seen as an important tool in recruiting the best candidates for teaching positions, but at the same time schools are facing funding pressures and this has only been exacerbated by the pandemic.

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Insights | Commercial Property

There is a new, higher standard for homebuilding in the UK

The New Homes Quality Code (“New Code”) was published on 17 December 2021 and replaces the current Consumer Code for Home Builders. The New Code is designed to “fill in the gaps” of the Consumer Code by introducing additional requirements for property developers.

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Insights | Housing

Short Term Letting Control and Other Housing Issues

There are several important changes to Housing Law in the pipeline. Legislation changes surrounding short term letting control as well as fire alarms are now in place, with others (potentially) to come – this article will provide an overview of both categories.

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Insights | Tax

Your personal tax review for the 2022/23 tax year

As we enter a new tax year we understand, in these challenging times for both family life and business life, reviewing tax and finances may be one of the things that becomes more important to all of us. We've produced a personal tax review to help you to identify any tax planning opportunities and take any actions required.

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Insights | Rural

Register of Persons Holding a Controlled Interest in Land: what you need to know

Land reform can take many guises, and the new Register of Persons Holding a Controlled Interest in Land (“the Register”) is one that we should all be aware of. This new register aims to increase transparency of land ownership in Scotland by making information on who makes decisions and has control of land available to the public.

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Insights | Tax

Spring Statement 2022 at a glance

Chancellor Rishi Sunak revealed the contents of his Spring Statement on 22nd March. With the cost of living crisis at the front of the mind of UK taxpayers, the question was whether the Chancellor would be able to provide any meaningful help. A topic of much debate was the question of whether the Chancellor would cancel the Health and Social Care Levy which imposes a 1.25% increase in National Insurance and dividends tax from 6 April 2022.

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Insights | Family Law

Separated parents: Navigating school holidays

During the school year, you probably already have a schedule that works for you and your family. But, the school holidays can throw everything off track. With the Easter holidays approaching you may be wondering how to manage childcare arrangements, travel abroad, holiday activities and more.

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Insights | Charities & Third Sector

Gift Aid Changes following the Spring Statement

The Chancellor of the Exchequer Rishi Sunak announced at the Spring Statement that the rate of basic rate income tax in the UK will be reduced from 20% to 19% with effect from 6 April 2024. This will of course have a serious longer term impact on the charity sector and community amateur sports clubs (CASC) as Gift Aid is linked to the basic rate of income tax. 

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Insights | Charities & Third Sector

The effect of financial sanctions on charity trustees

The Charity Commission for England and Wales opened an inquiry on 16 March this year into the Genesis Philanthropy Group (GPG). GPG is an English registered charity set up in 2018 that operates globally to educate the public in the arts, culture and heritage of the Jewish people. One of its objectives as stated on its website is to strengthen the Jewish identity of Russian speaking Jews worldwide. GPG launched a £10m appeal for emergency

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Insights | Commercial Property

Consumer behaviour – key retail and restaurant sector trends for 2022

The pandemic forced the retail industry to quickly adapt with more high street businesses opening online, click and collect orders continuing to gain popularity and expand. Consumers became completely connected with the convenience of online sales and quick delivery regardless of the sales channel they were using. It seems that these retail trends are here to stay but as the rollout of the vaccination programme continues and our high streets

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