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After the unexpected and fundamental changes to Inheritance Tax (IHT) in last October’s Budget this year’s relative silence on the subject was a welcome relief.
Learn moreThe Chancellor, Rachel Reeves, asked ‘everyone to make a contribution’ when presenting her package of new income tax measures at the UK Budget on 26 November.
Learn moreIn Labour’s budget in October 2024, they announced that pensions were going to be included in a deceased’s estate for the purposes of calculating their inheritance tax (‘IHT’) liability from April 2027.
Learn moreInheritance for farming families has been a particularly hot topic since the tax changes announced in the October Budget last year, which led to widespread concern among the sector.
Learn moreFarming families in Scotland face distinctive legal challenges when navigating family law issues such as divorce, financial separation, and childcare arrangements.
Learn moreThe forthcoming Housing (Scotland) Bill 2025 marks the most major reform of Scotland’s residential tenancy legislation since the introduction of Private Residential Tenancies (PRTs) in December 2017.
Learn moreThe Act, which came into force on 1 April 2025, has provided additional methods to create and enforce certain security interests in Scotland.
Learn moreFor the English lawyer, there is much about the process of conveyancing in Scotland that is reassuringly familiar, but there are areas of notable difference.
Learn moreThere are Employment Tribunals spread across the length of Great Britain, but the fundamental function of the Tribunal does not differ by location or jurisdiction.
Learn moreEnergy consenting in the United Kingdom differs significantly between Scotland and England, reflecting their distinct legislative frameworks and devolved planning powers in Scotland.
Learn moreThe Land Reform (Scotland) Bill was passed by the Scottish Parliament on 5 November 2025 and will now become law, bringing big changes to how land is managed, sold and leased.
Learn moreWhat strategic opportunities and challenges now lie ahead for Scottish onshore wind farms?
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