Opinion

Revised guidance settles a key question over how the aggregates tax exemption applies to construction and infrastructure projects, writes Bryn Reynolds. Construction companies that excavate rock, gravel or sand as a necessary part of laying foundations for houses or other building projects in Scotla

Each year, universities welcome thousands of new students. While attention is often focused on academic transition and student welfare, less consideration is given to the legal consequences that can arise when criminal allegations are made against students, writes Neil Hay. Increasingly, allegations

The decline of legal representation in the sheriff court risks increasing costs and delays, while placing represented litigants at an unfair disadvantage, writes Andrew Stevenson. Recent research by HM Courts & Tribunal Service showed that over a third of civil actions and nearly half of private

The latest start-up data paints a highly encouraging picture for Scotland's innovation economy, writes Pamela Bryer. While overall UK company incorporations have moderated, Scotland has emerged as the strongest-performing region for new business formation, with start-up activity increasing by around

A recent Scottish family law case has challenged the long-standing view that legal fees cannot form part of an interim aliment claim, potentially opening a route to funding legal representation in exceptional divorce cases, write Lucia Clark and Amy Cook. Sometimes significant turning points in the

Douglas McConnell responds to recent remarks by Scottish Greens MSP Q Manivannan, who has been criticised for saying ‘rape is a spectrum’ in a resurfaced podcast clip. The recent controversy over a Scottish Greens comments about rape has, rightly, caused distress. Victims’ organisa

The government’s much awaited Immigration and Asylum Bill includes proposed reforms aimed at strengthening the UK’s modern slavery system which would transform corporate modern slavery statements from effectively being a voluntary compliance measure into a mandatory legal obligation, wri

New independent research into the experience of making a wills and trusts enquiry with Edinburgh law firms has found plenty to be positive about, but also suggests firms may be missing opportunities to turn good conversations into new clients, writes Steve Dunn. Law firms spend significant amounts o

As Scottish schools return this month – several weeks of those south of the border, and as the UK government kickstarts its ‘Consultation on Employment Rights for Unpaid Carers’ – we at Clyde & Co have been considering how our colleagues’ parenting and caring roles

The UK government would be acting consistently with its election manifesto commitments, domestic growth agenda, and international climate commitments by approving the Jackdaw and Rosebank oil and gas fields, writes Chris Sawyer. A consultation on the proposed development at the Jackdaw site closed l

Unless you have been living under a rock, you can’t fail to have noticed the rise of the e-scooter. Like a plague of locusts, they have invaded our streets, pavements, even communities, bringing with them accidents, collisions and anti-social behaviour. A favourite of the balaclava toting teen

The European Broadcasting Union (EBU), working alongside European Athletics and a number of leading female athletes, has published guidance aimed at encouraging more respectful coverage of women's athletics, writes Katy Bourne. The recommendations, relevant to sports fans, clubs, teams, athletes and

Scotland’s seabed is six times the size of our land – supporting biodiversity, jobs and climate resilience. Yet, as a new report from Environmental Standards Scotland (ESS) has found, Scottish ministers are failing in their legal duty to protect it, writes Phil Taylor, director of Open S

Over the past few years, one of the most noticeable developments in my practice has been the growing number of clients who are choosing mediation to resolve family law disputes, writes Richard Smith. While mediation has long been an established option in Scotland, it feels as though we have reached

A common concern expressed by defenders who are served with an inhibition on the dependence is whether the diligence will affect their credit rating. The answer, in most cases, is no, writes Ahsan Mustafa. An inhibition on the dependence is an interim protective diligence available under Scots law.