The creeping privacy problem inside everyday technology
When was the last time you walked down a street absolutely certain you weren’t being recorded? You might pass a house with a video doorbell, a car with a dashcam...
Untimely loss of a loved one: fatal claims in Scotland
Life, loss and lost time Losing a loved one is always a difficult time. When medical negligence may have contributed to shortening that life, understanding your family’s rights can feel...
Stepparent, foster and kinship care: what are your legal options?
Families come in many different forms, and there may be circumstances where someone caring for a child wants greater legal security or parental responsibility. For stepparents, foster carers and relatives,...
Udal law and renewables projects: foreshore ownership
Scotland’s transition to renewable energy is driving significant investment in offshore wind, tidal energy and electricity transmission infrastructure. Across the Northern Isles, many of these projects rely on new cable...
Budget 2026: what has changed for Inheritance Tax?
The UK Government delivered its Budget on 28 October 2026. While there were no further fundamental changes to the Inheritance Tax (“IHT”) regime, the Budget confirmed that the significant reforms...
Founders’ Relief: a return to 10% CGT, but only for the few
Ahead of the Budget, there was considerable speculation that Capital Gains Tax (CGT) might once again be in the Chancellor’s sights. Ultimately, there was no general increase in the main...
Interest in Tax planning post Budget 2026
The Chancellor, John Healey, declared that “This is a Budget for the working people of Britain” when presenting the UK Government’s package of tax measures at the Budget on 28...
Budget 2026 – what does it mean for investors?
The Autumn Budget 2026 has been regarded as largely uneventful with no large surprises announced. However, there are still a few key takeaways for investors that are worth noting. ...
Back to Basics: Enforcing & resisting an adjudicator’s decision
Adjudication is a fast-paced process. With decisions typically reached within 28 or 42 days, parties invest significant time, money and resources in presenting their case. Then comes the adjudicator’s decision/award....
When the customer crosses the line: New harassment duties for employers
From 30 October 2026, employers will have an increased duty to protect staff from sexual workplace harassment. This change which is brought in by the Employment Rights Act 2025 requires...
Expansion of Right to Work checks and liabilities from 1 October 2026
From 1 October 2026 the definition of organisations considered to be the “employer” of an illegal worker expanded significantly. This means there is now a much greater scope for organisations...
Martyn’s Law: How to determine the principal use of multi-use premises
The recent publication of regulations under Martyn’s Law provides welcome clarity for operators, landlords and occupiers of multi-use premises. One of the key practical questions under the new regime has...
Employment claims: Are your records ready for the new six-month time limit?
The time limit for bringing most Employment Tribunal claims increased from three months (less one day) to six months (less one day) on 1 October 2026. The new time limit...
From festive forest walks to renewable energy projects: Legal considerations for diversified rural businesses in Scotland
For many Scottish estates and farms, seasonal attractions are no longer simply community events. Pumpkin patches, Christmas light trails, festive forest walks, winter markets and food and experiences have become...
Martyn’s Law: New SIA Notification Requirements Explained
Although the Terrorism (Protection of Premises) Act 2025 (Martyn’s Law) is not yet in force, the Home Office has published guidance on the notification requirements that will apply once the...
Autumn Budget 2026: Could Historic CGT reliefs return?
As the Autumn Budget 2026 approaches, Capital Gains Tax (CGT) is again attracting political and professional attention. With the pressure on public finances continuing, wealth taxes may be presented to...
Back to Basics: SBCC Contracts: Relevant Events and Relevant Matters
A standard form construction contract is a map intended to provide employers and contractors with all the information to guide them to their destination: a completed construction project. This includes...
Incidental contracts: WhatsApp with that?
Businesses increasingly rely on messaging apps to communicate, often without considering the potential legal weight these apparently casual exchanges can carry. A quick “yes” or “sounds good” – or even...
Trustees without ties: Why independence matters
Many professionals in the legal, tax and financial planning sectors are now involved in the “Great Wealth Transfer”. With that comes a growing set of challenges. As more practitioners advise...
Scottish Government publishes indicative rates for the Scottish Building Safety Levy
Scottish Government publishes indicative rates for the Scottish Building Safety Levy, helping developers prepare ahead of its launch in April 2028. The Building Safety Levy (Scotland) Act 2026 was passed...
The most important AI skill for junior lawyers is knowing when to disagree
Earlier this summer, an article in the Guardian asked who should be responsible when doctors rely on AI tools that contribute to mistakes. Although the article focused on medicine, it’s...
Live-in carers and nannies: the pitfalls families should not overlook
As more families look to arrange care at home for children, elderly relatives or family members with additional needs, live-in carers and nannies are becoming an increasingly common solution. Social...
Awaab’s Law in Scotland: Practical guidance for private landlords
In December 2020, two-year-old Awaab Ishak died from a respiratory condition caused by exposure to black mould in the flat his family were living in. His death triggered widespread reform...
TCC Reinforces Strict Approach to Payment Provisions
The recent Technology and Construction Court decision in Deerns UK Limited v VDC LHR11 Limited [2026] EWHC 1509 (TCC) serves as a timely reminder of the importance of carefully drafted...
Turnover rent leases: key considerations before heads of terms are agreed
Turnover rent leases can offer welcome flexibility in a challenging retail market, but they also create real scope for dispute if the parties do not agree at the outset what...
Avoiding rising employment costs: Key considerations for estates
Rising employment costs and an increasingly complex employment law landscape are putting pressure on rural estates and land-based businesses. Higher wage costs, increased National Insurance contributions and employment law revisions...
Finance Act 2026: Offshore ownership no longer shields agricultural land from Inheritance Tax
The end of a long-standing Inheritance Tax planning route Since 6 April 2026, offshore ownership no longer offers the same tax protection for UK agricultural land. Previously, offshore structures offered...
Until death do us part? The Inheritance Tax benefits of tying the knot may be greater than you think.
Comedian Ricky Gervais famously revealed that he saw no point in marriage, however, after over 40 years of being together, he recently revealed that he and his partner, Jane Fallon,...
Electric vehicle charge point leases: 8 practical steps for commercial property owners and developers
The rapid growth of electric vehicles (EVs) is reshaping the UK commercial property market. Demand for charging points is increasing across retail parks, supermarkets, hotels, business parks and mixed-use developments....
Could Scotland’s “mansion tax” affect rural properties?
For many rural landowners, the phrase “mansion tax” may sound like a policy aimed at city townhouses or large suburban homes. In practice, Scotland’s proposed high-value council tax bands could...