Features

Tax expert Scott Webster delves into the new residence-based system which will replace the existing non-dom regime from next year. As part of the recent 2024 Spring Budget, significant changes were announced to the way in which non-UK domiciliaries (non-doms) are to be taxed from 6 April 2025.

Scotland's earnest desire to be noticed by the world has been fulfilled. But, as the adage goes, 'be careful what you wish for'. David J Black reflects on the chaos of the past few weeks, as we put into practice the 'progressive' ideas that others have merely preached. Says Police Scotland: "The Hat

Robert Shiels commends an important new book on the Dreyfus case which exposed the anti-semitism in French society that would eventually find expression in the Vichy regime and the obscenity of French police rounding up Jews to be sent to their deaths in Nazi concentration camps. Maurice Samuels, a

At the end of January 2024, the Intellectual Property Enterprise Court (IPEC) delivered its judgment in the action raised by Thatchers Cider Company Limited against Aldi Stores, finding that Aldi had not infringed Thatchers’ trade mark in relation to its cloudy lemon drink and also that it had

After much delay, the Assisted Dying for Terminally Ill Adults (Scotland) Bill was published on 27 March 2024. Next, it will be scrutinised by a Holyrood committee and voted on by MSPs, probably later this year, writes Dr Mary Neal. Much can (and will) be said about whether this bill is safer for pa

Robert Shiels commends a new look at the self-invented authoritarian Caesars who present such a clear and present danger to democracy and the rule of law today.

All personal injury actions raised after 30 June 2021 are subject to Qualified One-Way Cost Shifting or QOCS. What are the implications of this for a pursuer’s case? Chloe Neil explains. The law in Scotland was changed following the introduction of the Civil Litigation (Expenses and Group Proc

Following the death of Queen Victoria in 1901, Britain began to face up to the changing world of the 20th century which would bring an end to the greatest empire the world has ever known. Robert Shiels enjoys a readable new account. With this readable general narrative of the Edwardian period, Alwyn

Rebecca Samaras never planned to be a lawyer. Having grown up in Ramsgate and then Liverpool, it was history and archaeology that was her passion – Alexander the Great was her hero and as a youngster she was determined that she was going to find his tomb. But, having found herself a single mot

1848, sometimes known as The Springtime of the Peoples, saw revolutionary fervour sweep across Europe and the ominous publication by Karl Marx and Friedrich Engels of The Communist Manifesto. Robert Shiels finds a new history of this European turning point by the eminent historian Sir Christopher Cl

Jodi Gordon extols the benefits of female leadership. You may be thinking that I'm over a week late with this blog, however in my opinion, discussion around this topic should never just be about one day! To truly inspire women and girls to feel included, this conversation has to extend well beyond 8

Thomas Mitchell takes a look at the statistics around motorcycle casualties, which cast doubt on the claims made by Transport Scotland. Over the five years up to 2022, motorcyclists accounted for 17 per cent of all fatalities but less than one per cent of traffic. In 2022, according to Sco

Graham Ogilvy reviews a "true story of love, crime and a dangerous obsession". Stendhal syndrome is unlikely to feature in a plea of mitigation in a sheriff court near you – and citing it did nothing to secure the liberty of Stéphane Breitwieser, the working-class Frenchman who systemat

Dear Editor, We are, sadly, all too familiar with hearing or reading about the “Post Office Horizon Scandal”. The position in Scotland is even worse than in England.

Harper Macleod senior associate Lesley Montague examines third party rights under Scots common law. The landscape of third party rights in Scots law has changed significantly since the Contract (Third Party Rights) (Scotland) Act 2017 came into force. However, that legislation is not retrospective a