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7th April 2026
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Outer House splits liability for asbestos damages between two employers by nearly 99.9 to 0.1 percent ratio

By Mitchell Skilling

Outer House splits liability for asbestos damages between two employers by nearly 99.9 to 0.1 percent ratio

A lord ordinary hearing an action for damages by a retired labourer who contracted mesothelioma following exposure from two different employers has split liability between the two defenders on a nearly 99.9 to 0.1 per cent basis after finding that it would not be appropriate to make a nil apportionment for a 1.5-day period of exposure caused by the first defender.

Pursuer John Reid was formerly employed by MCM Building & Civil Engineering Construction Ltd and later by Pyramid Joinery & Construction Ltd on various construction projects between 1999 and 2003. Each defender admitted that it ought to have known about the risk of asbestos dust exposure, with the proof restricted to the question of liability.

The case was heard by Lord Harrower in the Outer House of the Court of Session, with C Wilson KC and Mutapi, advocate, appearing for the pursuer, McNaughtan KC and Rolfe, advocate, for the first defender, and N MacKenzie KC and D Blair, advocate, for the second defender.

1.5 and 720 days

In the summer of 2024 the pursuer, now aged 53, was diagnosed with pleural mesothelioma. It was admitted that the first defender was involved in general construction and civil engineering works, and that the pursuer was employed by it during the tax year 1999/2000. It was further admitted that the second defender carried out window and door replacement work for local authorities, and that the pursuer was employed by it between the tax years 2000/2001 and 2002/2003.

The pursuer recalled in his evidence that during his employment with the first defender he worked on a week-long project in Glasgow removing corrugated asbestos roofing from a row of four concrete garages, which required him to break them with a hammer. The broken material created a dusty atmosphere in the garage, which mostly subsided after the first day when he started installing the new roof.

During his work with the second defender, the pursuer was primarily involved in transporting material and tidying sites, including sorting asbestos waste from general waste by picking it out by hand without any protective clothing or respiratory equipment. He did this sort of activity on a daily basis. After he left the second defender’s employ, he was not further exposed to asbestos and left the workforce in 2010 to become a full-time carer for his partner.

On behalf of the first defender, it was submitted that the pursuer had failed to prove any facts beyond those established in the joint minute. In the event that exposure was proven, the relative lengths of exposure for which the defenders were responsible were 1.5 days and 720 days respectively, assuming the pursuer worked for the second defender for 5 days a week, 48 weeks a year, for 3 years. The second defender similarly submitted that liability had not been proven against them, and if apportionment were required their contribution should be assessed as nil.

Both defenders contributed

In his decision, Lord Harrower said of the reliability of the pursuer’s evidence: “I have no doubt that the pursuer would struggle to recall every last piece of asbestos he removed to skip, or every last job in which he and his colleagues had been engaged. But as Lord Leggatt observed in Gestmin SGPS SA v Credit Suisse UK Ltd (2013), the value of oral testimony lies in the opportunity which cross-examination affords ‘to gauge the personality, motivations and working practices of a witness, rather than in testimony of what the witness recalls of particular conversations or events’. In my view, the pursuer provided a convincing account of his working practices and of the kinds of activities in which he was repetitively engaged. Indeed, one reason why he may have been able clearly to recall them was precisely because of their highly repetitive nature.”

He continued: “I have taken account of what Mr McKenzie described as the improbability, in the early 2000s, of a local authority, employing a clerk of works and a tendering process, exposing council tenants to the risk of asbestos exposure. But [the pursuer’s expert witness] Ms Conroy explained with the benefit of her considerable experience in this area, that she had seen asbestos being removed despite these measures having been in place. Mr McKenzie did not expressly invoke the presumption of regularity, but if that is what his submission came to, then I consider any such presumption had been rebutted by the evidence of the pursuer and his colleagues.”

Considering how to apportion liability, Lord Harrower said: “In my opinion, a nil apportionment would not be appropriate in a case such as this where ex hypothesi both defenders had been found to have caused or contributed to the loss. Ultimately, therefore, while in the circumstances of this case, I have found that the second defender must bear significant responsibility for the pursuer’s loss, Mr McKenzie offered no realistic submissions as to how that apportionment might be carried out.”

He added: “I was initially attracted by the default rule in section 3(4) of the Compensation Act 2006, providing that the defenders’ contributions should be determined according to the relative lengths of the periods of exposure for which each was responsible. However, I have come to the conclusion that this would be inappropriate in the present case primarily for two reasons. Firstly, the default rule effectively assumes an equal level of concentration of exposure with each defender across quite different tasks, which would be contrary to the evidence. Secondly, the default rule does not allow the court to avoid having to wield a broad axe, since even determining the relative lengths of the periods of exposure with each defender involves making very rough estimates. Against that background, I have adjusted the second defender’s calculation of the relative cumulative lifetime exposure to asbestos for each defender.”

Having performed those calculations, Lord Harrower therefore apportioned liability at 0.092 per cent to the first defender and 99.908 per cent to the second defender.

Tories suggest sending prisoners to foreign jails under ‘common-sense’ plans

Tories suggest sending prisoners to foreign jails under ‘common-sense’ plans

Prisoners would be sent to jails overseas under “common-sense” plans unveiled by the Scottish Conservatives.

The proposals – contained in the party’s manifesto, which is published today – would spell the end of the “reckless” early-release schemes introduced in response to prison overcrowding.

Leader Russell Findlay says his party would draw up legislation to allow Scotland to send criminals to prisons in other countries to serve the rest of their sentences, rather than freeing them early.

The proposals would be modelled on Sweden’s agreement with Estonia, which has allowed them to rent 600 prison places over a five-year period.

Mr Findlay says that the repeated use of early-release schemes has made a mockery of sentencing decisions and is the result of two decades of SNP failure to build the prison capacity Scotland needs.

Scottish Conservative justice spokesman Liam Kerr said dangerous prisoners should be serving their sentences in full, no matter where that may be, and that it’s time to end the SNP’s soft-touch approach to justice.

Mr Findlay said: “Our common-sense plans would put an end to the SNP’s reckless early-release schemes. Nationalist ministers have thrown open the prison gates and allowed thousands of inmates back into the community too soon, putting public safety at risk and making a mockery of judicial sentencing.

“Our legislation would let us send inmates to foreign jails to serve the remainder of their sentences in full, at the same time as we addressed the SNP’s abject failure to expand prison capacity in Scotland.

“On May 7th, you can stop an SNP majority and their relentless weakening of Scotland’s justice system by voting Scottish Conservative on your peach ballot paper.”

Mr Kerr added: “Dangerous prisoners should always serve their sentences in full, but the SNP have given them a get-out-of-jail free card in recent years.

“That is an insult to victims, whose needs always come last under the SNP. Our bold plans would protect public safety and properly punish criminals. It is time to end two decades of SNP soft-touch justice.”

Perth custody unit criticised over ‘urgent’ repair needs

Perth custody unit criticised over 'urgent' repair needs

Conditions at the custody unit in Perth Sheriff Court require “urgent investment”, according to prison inspectors.

An unannounced inspection by HM Inspectorate of Prisons for Scotland (HMIPS) on 1 October last year found staff to be professional and committed, but concluded that much of the facility is in a poor and deteriorating condition.

Inspectors identified widespread issues, including graffiti, structural damage, damp, and inadequate heating and ventilation. Some defects have persisted for several years, with recommendations made in 2020 still unaddressed. The report states that substantial refurbishment is required to bring the unit up to acceptable standards of decency and hygiene.

Accessibility concerns were also raised. The unit lacks suitable toilets and routes for disabled people and was described as “incapable of safely accommodating” them. As a result, disabled detainees have been held in witness rooms and relied on public-area facilities while awaiting court appearances.

Seven recommendations were made, including repairs and repainting, improvements to heating and ventilation, and the provision of secure property storage. Inspectors also called for better maintenance of consultation rooms and updated health and safety procedures.

Despite the shortcomings, staff were commended for providing appropriate care and meeting medical needs within required timescales.

HM Chief Inspector of Prisons for Scotland, Sara Snell, said: “Staff at Perth’s Court Custody Unit demonstrated the importance of this little seen role, showing care for, and a clear understanding of, the needs of the individuals in their custody.

“The poor and deteriorating condition of the physical environment falls short of the basic standards expected and represents a real challenge across Scotland for many ageing court custody buildings.

“The unit requires urgent investment to ensure it provides a safe, decent and humane environment for both staff and those held there.”

Harper Macleod promotes Bobby Murray to partner

Harper Macleod promotes Bobby Murray to partner

Bobby Murray

Harper Macleod has announced the promotion of Bobby Murray to partner in its dispute resolution team.

Based in Edinburgh, Mr Murray advises clients on a broad range of dispute resolution matters, with a particular focus on insurance-backed disputes.

He specialises in contentious construction and pursuing negligence cases against professionals. He has also acquired a wealth of experience in contractual interpretation, complex commercial cases and strategic risk management.

He works with organisations across multiple sectors, supporting them through all stages of disputes, from early assessment and negotiation through to litigation and alternative dispute resolution.

He has also acted successfully in several public sector, property litigation and personal injury matters.

Sandy Hastie, partner and head of the dispute resolution team at Harper Macleod, said: “Since qualifying in 2014, Bobby has developed a strong reputation for clear, pragmatic advice and a deep understanding of the commercial realities facing businesses and private individuals.

“Since joining the firm, he has played a key role in supporting clients on high‑value and sensitive disputes, as well as contributing to the ongoing growth and development of our team.”

Glasgow taxi driver who raped woman jailed for seven years

Glasgow taxi driver who raped woman jailed for seven years

A taxi driver who raped and sexually assaulted a vulnerable female passenger after picking her up from a night out has been jailed. 

Thomas Tosh was found guilty of attacking the woman at his home in Drumchapel while she was intoxicated and incapable of consenting. 

The High Court in Glasgow heard how the 39‑year‑old had collected the victim and her friends from a pub in Clydebank in the early hours of 30 September 2023. 

After dropping off all passengers apart from the victim, Tosh marked the fare as completed and logged out of the taxi’s GPS tracking system. 

He then drove the 23‑year‑old woman in the opposite direction to where he was supposed to take her and brought her to his home, where he raped her. 

Two hours later, he logged back in to the tracking system while driving away from the direction of the victim’s home, where he had dropped her off. 

He was later identified after a friend of the victim showed her a picture of Tosh from social media. As well as the GPS evidence, the prosecution presented further evidence that proved the driver’s criminal actions. 

This included DNA results, text messages and witness accounts. On 7 April 2026, at the same court, Tosh was jailed for seven years, and his name was added to the sex offenders register indefinitely. 

A 10-year non‑harassment order, banning him from contacting or attempting to contact the victim, was also granted.  

Faye Cook, procurator fiscal for High Court sexual offences, said: “This was a despicable betrayal of trust by a man who was responsible for getting a woman home safely after a night out. 

“Thomas Tosh deliberately concealed his location as he drove the victim to his home, where he raped her while it was clear she was unable to consent. 

“I want to recognise the courage shown by this young woman throughout the prosecution process. Her strength has helped bring a predatory offender to justice.”

Law Society of Scotland joins bar associations in US case

Law Society of Scotland joins bar associations in US case

The Law Society of Scotland is stepping in to support four American law firms in court action against executive orders issued by President Donald Trump.

The professional body for Scottish solicitors is acting alongside bar associations across the United Kingdom and Europe, with an amici curiae brief filed in the US Court of Appeals in Washington DC.

The court is hearing a joint appeal by the US Department of Justice against four court rulings that sanctions against law firms Perkins Coie, Jenner & Block, Susman Godfrey and WilmerHale were unconstitutional and unlawful.

Law Society of Scotland president, Patricia Thom, said: “We are standing together with bar associations from across Europe and the UK in support of our American legal colleagues and the important principles that are a stake in this case.

“The rule of law and the independence of the legal professions are critically important to the proper functioning of democracy in the United States just as they are here in Scotland. Government actions designed to have a chilling effect on lawyers are unacceptable in any form.

“Our collective submission in this case will provide the court with global context on the importance of these values. It is right that we provide wider perspective and support in this case because of the United States’ long history as a beacon for the rule of law alongside Scotland, the UK and others.

“Lawyers around the world must stand up for the independence and integrity of our legal and public institutions and for the values and principles that underpin them. Democracy and the stability and prosperity it brings rest in no small part on their continuing relevance.”

Opinion: Sheriff highlights legal dangers of misusing AI

Opinion: Sheriff highlights legal dangers of misusing AI

Pictured: Elaine Elder and Hannah Campbell

A recent judgment has highlighted a growing issue and concern about the misuse of AI in court proceedings, write Elaine Elder and Hannah Campbell.

In Your Home Partners v Kellichan and Another (2026) SC KDY 34, the sheriff issued a strong warning about the dangers of relying on AI-generated legal materials without proper verification. The consequences, as this case demonstrates, can be serious.

In this case, the claimant – a landlord – raised a simple procedure claim seeking recovery of rent arrears from former tenants. As many landlords will be aware, the First Tier Tribunal for Scotland (Housing and Property Chamber) has, since 2017, held exclusive jurisdiction for almost all tenancy related matters, including rent arrears and eviction orders.

The sheriff therefore refused the simple procedure claim at the outset, as the Sheriff Court is not the correct forum for such disputes. However, the claimant lodged detailed submissions arguing the opposite, relying on what they believed were tribunal decisions supporting their position.

The problem was that these legal submissions, case law and statutory provisions were generated by AI tools and several of these authorities simply did not exist.

The sheriff made clear that submitting false legal references, whether intentional or not, risks obstructing justice and may amount to contempt of court. Parties, including lay individuals, have a duty to check the accuracy of any legal authority before presenting it to the court. While the claimant was ultimately not found in contempt, the sheriff stressed that reckless reliance on AI carries significant dangers, particularly where the court depends on accuracy to make decisions.

This judgment is an important reminder that although AI is becoming an increasingly common tool, it cannot replace professional legal advice or proper verification.

The case also provides a timely reminder for landlords that the tribunal has exclusive jurisdiction for civil proceedings arising from a private residential tenancy. Raising proceedings in the wrong forum will inevitably result in dismissal, wasted time, additional cost, and delay. Given the risks, it is essential that landlords seek early legal advice before serving notices to terminate a tenancy, taking steps to recover rent arrears or commencing eviction proceedings.

Elaine Elder is a partner and Hannah Campbell is a trainee at Aberdein Considine LLP

Sheriff John Rafferty says goodbye to Dundee Sheriff Court

Sheriff John Rafferty says goodbye to Dundee Sheriff Court

A retiring sheriff has described his time on the bench as “extremely rewarding” as he prepares to step down from Dundee Sheriff Court after almost a decade.

Sheriff John Rafferty will preside over his final court this month, bringing to a close a legal career spanning private practice, academia and the judiciary.

“It’s been a terrific experience and at times a challenging experience but it’s been a complete joy,” he told The Courier.

“I’ve spent my time working as a solicitor, tutoring at the Glasgow school of law, being a part-time and full-time sheriff. I’ve found them all extremely rewarding.”

Originally from Glasgow, Sheriff Rafferty trained with Maguire Cook and Co before moving into personal injury litigation for pursuers in heavy industry. He later founded Rafferty Wood and Co, where he also undertook criminal work.

Appointed as a part-time sheriff in 2008, he sat in courts across Scotland, from Lochmaddy in the Outer Hebrides to Selkirk in the Borders, before taking up a full-time post in Dundee – his “first choice”.

“The size of the court in Dundee is almost ideal to deal with local issues,” he said.

Reflecting on sentencing, he pointed to the availability of more “sophisticated” disposals and the importance of balancing objectivity with the interests of victims.

“I have to take an objective view of issues such as sentencing and an objective view may be removed from the subjective view held by the victim – although victims’ views are increasingly taken into account,” he said.

Among the many cases he handled, one of the most notable came in 2016, when he ordered a woman convicted of a road rage offence to demonstrate her knitting skills rather than undertake unpaid work.

“It came out she was capable of making clothes and, rather than place her on extensive public work, I ordered her to make children’s clothes and bring them to court,” he said.

“The clothes were of a very high standard and were distributed to – with the assistance of her solicitor – a facility in Dundee for single mothers and their young children.”

Despite attracting criticism, he defended the decision, noting it had the support of the Judicial Institute for Scotland.

“It’s not my job to attract either favourable or unfavourable publicity, it’s my job to try and issue the correct sentence in the correct circumstances and that’s what I did,” he said.

Sheriff Rafferty also paid tribute to colleagues and court staff, singling out Sheriff Alastair Carmichael as a personal influence. Sheriff Carmichael has utilised technology to continue working in the courts despite a diagnosis of motor neurone disease. 

“Alastair Carmichael has been one of the very few people who has had that impact on me and I’m grateful to have been a colleague of his for nine years,” he said.

Looking ahead to retirement, he plans to travel to Antarctica and spend more time skiing and improving his golf. Sheriff Mark O’Hanlon will take over as full-time summary sheriff in Dundee later this month.

Lynsey Millar wins national award

Lynsey Millar wins national award

Lynsey Millar

A Lanarkshire-based solicitor has beaten off stiff competition from some of Glasgow’s leading law firms to win a national award recognising excellence in legal leadership.

Lynsey Millar, CEO of Lanarkshire Law Practice and Nicolson O’Brien Solicitors, was named Law Firm of the Year (Small) – Female Leader at the BWS Women in Law Awards.

The award recognises outstanding leadership, innovation and client service across the legal sector, with entries from firms across Scotland and the wider UK.

Originally from Lanarkshire, Ms Millar has led significant growth within the business in recent years, transforming a traditional high street practice into a modern, multi-office firm.

Ms Millar said: “This is a real achievement for the whole team. There are some excellent firms across Glasgow and Scotland, so to be recognised at this level means a lot to us.”

She added: “What we’ve built has always been about people – both our clients and our staff. The growth we’ve had has come from putting the right values in place and having a team who genuinely care about what they do.”

Anderson Strathern announces senior promotions across Scotland

Anderson Strathern announces senior promotions across Scotland

Ellen Eunson
Credit: Kirstin Shearer

Anderson Strathern has announced a series of senior promotions across its Edinburgh, Glasgow and Orkney offices.

Four lawyers have been promoted to director and partner level, following a period of sustained activity for the firm, particularly in rural and estates, private client and commercial real estate.

Orkney-based Ellen Eunson has been promoted to partner in the firm’s rural land and business team. With 25 years’ experience, she advises landowners, farmers and rural businesses on sales and acquisitions, agricultural tenancies and succession planning, as well as crofting and renewable energy projects.

A Chartered Tax Adviser and member of STEP (Society of Trust and Estate Practitioners), Nick Dobbs has significant experience advising high-net-worth clients including prominent landowners and business owners, on a variety of complex tax and succession planning matters.

Anderson Strathern announces senior promotions across Scotland

Pictured: Conor Whittaker and Rory Knox
Credit: Chris Watt

Rory Knox has been promoted to director in the commercial real estate team, which continues to see strong levels of activity across its client base. He advises investors, developers, retailers and public sector bodies on disposals and acquisitions, commercial leasing and portfolio management.

Conor Whittaker has been promoted to director in the commercial real estate team. He regularly advises public sector clients, large charitable organisations, leisure and fitness sector participants, retailers, investors, and higher education and further education providers on investment acquisitions and disposals, commercial leasing (both from a landlord and tenant perspective), and general estate management.

Carole Tomlinson, chair at Anderson Strathern, said: “Congratulations to Ellen, Nick, Rory and Conor on their promotions. They have each made a strong contribution to the firm and to their clients.

“These promotions reflect the consistent demand we are seeing across a number of areas of the firm and the importance we place on continually developing our people. They also ensure we are well placed to support clients across Scotland - from the Northern Isles to the Borders.”

Shoosmiths adds head of planning to drive practice build-out

Shoosmiths adds head of planning to drive practice build-out

Pictured: Steven Stewart, partner, Scotland; Sarah Fitzpatrick and Matt Nixon, partner, London

Shoosmiths has announced the appointment of Sarah Fitzpatrick as partner and head of planning.

Her arrival marks a significant milestone in the continued build-out of Shoosmiths’ planning team across the UK, following the promotion of Matt Nixon to partner in London and appointment of Steven Stewart as partner in Scotland.

Ms Fitzpatrick joins from Norton Rose Fulbright, where she was a partner and head of planning, and will lead the Shoosmiths’ national planning team, arriving with more than 25 years of experience advising on all aspects of planning law. She brings particular expertise in regeneration and redevelopment, compulsory purchase, high-rise development, energy infrastructure, road and rail, and large-scale multi-use schemes.

Joe Mazzucca, partner and head of real estate, said: “We’re thrilled to welcome Sarah to Shoosmiths. Her appointment is a significant step forward in the growth of our planning offering, strengthening our capabilities at a national level and positioning us to support on increasingly complex mandates.”

Quote of the day

Nothing is more annoying than a low man raised to a high position.

Claudianus (c. 370 – 404 AD), ‘In Eutropium’

And finally… made hole

And finally... made hole

Swiss cheesemakers have praised a court ruling which has saved the iconic holes in Emmental.

Traditionally, the holes in Emmental have been caused by hay particles inadvertently introduced to the milk when cows are milked by hand in the barns where they live and eat.

An increasing reliance on automatic milking machines has led to fewer and smaller holes appearing in the cheese.

However, cheesemakers say their holes are now safe following the introduction of a “perforation powder” to the production process.

This has only been possible since a ruling by Switzerland’s Federal Administrative Court last year, Swissinfo.ch reports.

Despite concerns about the industrialisation of the traditional process, the court found that the powder – made from organic hay flowers – is “currently the only and best solution against the disappearing holes”.

Cheesemaker Andreas Brunner said: “I’m very happy that this powder exists. I’ve had fewer and fewer holes over the years… This has improved the holes in my cheese.”

Investigating and quantifying shareholder disputes – a forensic accountant’s perspective

Investigating and quantifying shareholder disputes – a forensic accountant’s perspective

Gary Moore

In this article, Gary Moore, a forensic accountant in Quantuma’s Disputes, Investigations & Valuations team, discusses the role forensic accountants play in resolving shareholder disputes and highlights the importance of early intervention to maintain business stability.

A large proportion of the cases our Disputes, Investigations and Valuations team deals with are shareholder disputes in one form or another. These are disputes between company owners for a variety of reasons including disagreements on decision-making, dividend distribution, access to information, business strategy, or perceived unfair treatment; often with a power imbalance between majority and minority shareholders.

Disputes between shareholders (often owner managers) distract the management team from focusing on the success of the company and running the company. The fallout from shareholder disputes can be really detrimental to the success of the business. Resolving shareholder disputes early is therefore crucial to prevent business disruption, protect relationships, safeguard financial interests, and maintain company stability. Early resolution can allow owner managers to focus on running the company, preserves trust among shareholders, enables smoother decision-making, can limit reputational damage, and can avoid legal costs as far as possible.

Types of shareholder disputes

While unfair prejudice claims are the most common form of shareholder dispute we are instructed in, these are not the only forms of disputes between owners of a company. An example of some recent cases that we’ve seen include the following:

  • Minority shareholder unfair prejudice claims – this is where a minority shareholder claims that actions taken by the majority shareholder are prejudicial to the interests of the minority shareholder.
  • Deadlock disputes – Shareholders with equal control that cannot agree on key decisions, preventing the company from operating.
  • Financial and dividend disputes – Disagreements about profit distribution, salaries, or use of company funds.
  • Valuation and exit disputes – Conflicts over the fair value of shares during buyouts or exits.

The role of a forensic accountant in shareholder disputes

The role of a forensic accountant in shareholder disputes is not just about putting a number on a claim. Forensic accountants often play a crucial role in resolving shareholder disputes by providing financial analysis and an objective assessment of financial matters, right through to giving evidence at court if necessary. Key roles undertaken by a forensic accountant can include:

  1. Investigating financial records – examining company accounts, transactions, and financial statements to identify discrepancies, fraud, or mismanagement
  2. Quantifying losses – calculating financial losses suffered by shareholders and/or the company due impact of misuse of funds, unfair practices, or business underperformance
  3. Valuing shares – determining the value of shares in the company, and often the value of a minority shareholder’s interest in the company with or without adjusting for the alleged financial wrongdoing
  4. Minority discounts – while the application of a minority discount is ultimately a decision for the Court, we are often asked to give an opinion on the likely level of a minority discount based that may be appropriate should the court decide that it’s applicable
  5. Tracing assets – identifying hidden, diverted, or misappropriated company assets that may be central to the dispute
  6. Providing expert testimony at court – giving evidence in court or arbitration as an expert witness, explaining complex financial matters clearly and impartially

By combining investigative skills, accounting knowledge, and valuation expertise forensic accountants provide a crucial role in understanding and quantifying the issues in play in shareholder disputes.

Examples of some recent shareholder dispute cases

1. Case One – Unfair prejudice petition (Industry: Financial Services)

The shareholders alleged that the managing director breached his fiduciary duties by using company funds for personal expenses and misappropriating company assets.

Forensic steps: securing accounting records, reviewing bank and credit-card transactions, testing expense claims, analysing asset registers, tracing asset movements, examining e-mails, conducting interviews with staff, reviewing board minutes and authority levels, and quantifying the value of misappropriated funds and assets.

Outcome: the investigation identified personal spending disguised as business costs and assets removed without authorisation, supporting the shareholders’ allegations.

2. Case Two – Minority shareholder unfair prejudice petition (Industry: Facilities Management)

A minority shareholder filed an unfair-prejudice claim alleging the majority shareholder extracted value from the business and acted in bad faith, reducing the company’s value and her shareholding.

Forensic steps: securing financial records, analysing bank transactions, reviewing related-party payments, examining board minutes and approvals, assessing management remuneration, performing journal-entry testing, conducting email reviews, interviewing key finance staff, and quantifying the financial impact.

Outcome: Findings showed undisclosed transactions, inflated management remuneration and exclusion from decision-making. Evidence supported the minority shareholder’s unfair-prejudice petition, quantifying financial loss and governance failures.

3. Case Three – Minority shareholder unfair prejudice petition (Industry: Manufacturing)

A minority shareholder alleged unfair prejudice after the majority shareholder diverted company funds into large sponsorship payments benefiting a rugby club he was personally involved with.

Forensic steps: securing accounting records, analysing sponsorship transactions, reviewing board approvals, tracing related-party links, examining e-mails, testing procurement processes, interviewing staff, and quantifying the financial impact on company value.

Outcome: Findings showed inadequate approvals, conflicts of interest, and excessive spending inconsistent with commercial benefit, supporting the minority shareholder’s claim.

Final thoughts

Shareholder disputes can be damaging to a company, the resolution of them in a timely manner is important for the stakeholders of the business. Understanding the financial issues and the values of shares is a key part in the process and in resolving the issues. The role of the forensic accountant can be crucial in assisting the parties and their legal advisors when dealing with shareholder disputes.

For further information, contact

Gary Moore, Quantuma Advisory Limited: T: 0141 488 0282, E: gary.moore@quantuma.com

David Bell, Quantuma Advisory Limited, T: 07738 711404, E: david.bell@quantuma.com

This article constitutes general advice and should not be acted upon without taking specific advice. Neither the authors nor Quantuma Advisory Limited accept responsibility for any actions based upon this general advice.

Digital Transformation in Conveyancing: A Roadmap for Scottish Property Law Firms

Digital Transformation in Conveyancing: A Roadmap for Scottish Property Law Firms

Conveyancing firms across Scotland all recognise the need to modernise, but many feel overwhelmed by where to begin. With an abundance of tools available, the real challenge isn’t access to technology but knowing how to implement it in a way that fits Scottish practice and delivers real impact. The most successful firms aren’t overhauling everything at once, they’re taking a phased, practical approach, focusing on reducing administrative burden, streamlining workflows, and freeing lawyers to focus on client service. The opportunity isn’t about replacing expertise - it’s about removing friction.

Read more to discover where to start and how to take a practical first step towards modernising your conveyancing workflows.

Read more

Why Failing to Upgrade Your Legal Software Could Be Hurting Your Firm’s Profitability

Why Failing to Upgrade Your Legal Software Could Be Hurting Your Firm’s Profitability

What if the biggest threat to your firm’s profitability isn’t competition, but complacency?

Across the legal sector in Scotland, many firms are still relying on legacy systems and manual processes simply because “that’s how it’s always been done.” But behind familiar routines often lie hidden costs: unbilled hours, slow invoicing, manual errors, frustrated staff, and client onboarding processes that quietly drain time and revenue.

While client expectations evolve and cloud-based technology enables faster, more connected ways of working, firms that delay upgrading their legal software risk falling behind - not dramatically, but gradually. The danger isn’t obvious failure. It’s missed opportunity.

Modern legal practice management software doesn’t just streamline admin. It accelerates billing, improves collection rates, automates client intake, reduces repetitive tasks, and frees your team to focus on higher-value, billable work. The result? Stronger cash flow, improved staff satisfaction, and a more scalable, resilient firm.

The real cost isn’t investing in new technology. It’s sticking with systems that limit your growth.

If you’re unsure whether your current setup is holding you back, this is a conversation worth having. Read on to discover how upgrading your legal software could transform your firm’s efficiency, and its profitability.

Read more

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