The Supreme Court has held that professional advisory fees totalling around £2.5 million incurred by an investment firm in connection with the sale of a loss-making business could not be deducted as expenses of management under section 1219 of the Corporation Tax Act 2009. Centrica Overseas Ho
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The archive of the Scottish Law Agents Society (SLAS) is now in the care of the Signet Library, where it will be made accessible for study and scholarship.
Levy & McRae has announced two newly created roles. Callum Anderson is now head of regulatory crime while Neil Hay has been named head of private crime.
Just Employment Law's Fiona Gorry has been appointed as the firm’s head of litigation while Lauren Wilson has been promoted to associate. Ms Gorry first joined JEL as a senior solicitor in 2020. She manages JEL’s portfolio of employment tribunal and employment appeal tribunal litigation
Secondary school pupils had the opportunity to practise their advocacy skills by taking part in a mock trial at the University of the West of Scotland using materials from the MiniTrials initiative. The fifth and sixth year pupils from St Andrews Academy, Clydebank High School and Lesmahagow High Sc
A landlord of a property in Paisley awarded just over £600 of the £2,300 she sought from the departing tenant has lost an Upper Tribunal appeal seeking to have the amount increased. Appellant Moira Laing had originally sought payment of £2,335.81 for the cost of repairs to the prop
Judges failed subpostmasters convicted in the Horizon scandal, according to a former director of public prosecutions. Sir David Calvert-Smith, 79, who reviewed scores of appeals for the Post Office, said that in at least 12 convictions, judges ought to have “probed” the prosecution case
Legislation concerned with flexible working will form a key focus at CLT Scotland’s Employment Conference which will take place online on 12 June. Conference chair Lindsey Cartwright of Morton Fraser MacRoberts will look at how the new legislation on flexible working and carers leave is likely
The US is set to reclassify cannabis as a less dangerous drug in a move which is being heralded as a historic shift, but one which is unlikely to impact the criminal justice system. US Attorney General Merrick Garland has formally recommended that cannabis be moved from its current "Schedule I" clas
The SSC Society in association with the Scottish Young Lawyers’ Association is hosting “Spotlight on ……Bitcoin and Digital Assets” with our speaker Professor David Fox, chair of common law at the University of Edinburgh @ SSC Society lounge, Parliament House, Edinburg
Pinsent Masons has boosted its energy property team in Aberdeen as an increasing number of traditional oil and gas companies look to transition into renewable energy. Partner Rona Kostulin is now based at the firm’s Queen’s Road offices, bringing a wealth of experience of advising on the
Shelter Scotland, which acted on behalf of the appellants in the case of Manson and Downie v Turner and Turner, highlights the significance of the Upper Tribunal's decision in relation to the correct approach to assessing reasonableness specifically in relation to ground 1 and the wid
DWF has announced 14 promotions across its Glasgow and Edinburgh offices. This includes the promotion to partner of construction litigator Katherine Doran and insurance lawyer Lindsay Ogunyemi.
The centenary this year of the first Labour government will doubtless see the publication of a number of new books analysing a game-changing event. Robert Shiels reviews one of the first, by Scottish journalist David Torrance. In 1923 the immediate consequences of an inconclusive general election su
