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Cross-justice collaboration has improved the efficiency of summary criminal business in the sheriff courts, a report has shown. The Scottish Courts and Tribunals Service report on pre-intermediate diet meetings (PIDMs) shows that engagement in the procedure increased from a national average of 53 pe

An interesting little conundrum for those with too much time on their hands. The flash floods in Edinburgh’s fashionable Stockbridge area earlier this year did significant damage to property, but thankfully, in contrast to similar events in Germany, no lives were lost. For this we may be grate

So-called "vaccine passports" will be required to enter certain events and higher risk venues, such as nightclubs, music festivals and some football grounds under plans being put to MSPs next week. The Scottish Parliament will be asked to vote on the introduction of a Covid-19 vaccination verificati

Advocate and former Labour MP Mark Lazarowicz examines the new SNP-Green deal and assess how radical an impact its commitments could have on the natural environment in Scotland. The ‘co-operation agreement’ between the SNP Scottish Government and the Scottish Green Party includes, as one

The Edinburgh property market has benefited from some of the strongest house price growth in the UK, but the city has also witnessed the largest increase in inheritance tax bills (IHT). According to new figures published by law firm Boodle Hatfield, Edinburgh residents had the biggest increase in in

UK residents paid out a record amount of inheritance tax in July after the number of Covid deaths soared. According to new figures published by the Office for National Statistics (ONS), receipts from the 40 per cent death duty hit £571 million in last month, marking the most ever paid in a sin

Afghan judges who jailed Taliban members should be evacuated to the UK, former Supreme Court president Lady Hale has said. In a letter to The Times, she said that “now that the prisons are being thrown open” the country's judiciary, and female judges in particular, “will be a targe

A Pakistani man and his parents received asylum in the EU last week after having gone through an “unspeakable ordeal”. In 2014, a court sentenced Zehmat Akhtar's parents, Shagufta Kausar and Shafqat Emmanuel to death by hanging over allegations of blasphemy.

The spectre of weekend courts has appeared yet again, despite total opposition from the legal profession. The pleas of lawyers have been ignored by the authorities, with courts due to sit during the COP26 summit to absorb the “anticipated surge” in cases.

A sheriff in Airdrie Sheriff Court has refused to dismiss a crave by a divorcing husband for the sum of £100,000 based on the inclusion of a joint liferent interest among the couple’s matrimonial assets. Andrew Kelly, who initiated a divorce action against his wife Linda K

Organisations across Scotland will share £21 million funding over three years to "advance human rights, promote equality and tackle discrimination". A total of 48 organisations – including five human rights organisations – will benefit from the Scottish government's new equality an

Richard Douglas-Home discusses the additional recommendations the Office of Tax Simplification (OTS) has made to the Chancellor for the simplification of Capital Gains Tax (CGT). In July 2020 the Chancellor requested that the Office of Tax Simplification (OTS) carry out a review of Capital Gain

A new allegation of malicious prosecution has been made against the Crown Office and Procurator Fiscal Service. Solicitor advocate Gordon Dangerfield has written to the Lord Advocate, Dorothy Bain QC, on behalf of his client, Mark Hirst, who was prosecuted for an offence following comments he m

It was inevitable that the impact of the pandemic on the world’s economy would once again throw a spotlight on the revenue-raising potential of inheritance and gift taxes, writes Lindsay Bryce Mackay. The Organisation for Economic Cooperation and Development (OECD) has recently published

The General Court of the European Union has dismissed an action brought by Nike and Converse against the European Commission's decision to initiate a formal State aid investigation in respect of their tax arrangements in the Netherlands. In 2019, the Commission decided to initiate a formal investiga