Opinion

16-30 of 1982 Articles
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With a projected £50 billion shortfall in public finances and a pledge not to raise income tax, national insurance or VAT, speculation is mounting that Chancellor Rachel Reeves may turn again to Inheritance Tax (IHT) reform when she makes her autumn budget statement on 26 November, writes Emma

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Kate Bradbury reflects on the Scots family law bible as it turns 40. Built to last… and that it was. 2025 marks the 40th anniversary of the Family Law (Scotland) Act 1985. To this day, it remains the legislative bible for Scottish family law practitioners advising clients on separation and di

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With the UK government’s consultation on mandating major companies and financial services firms to develop and implement climate transition plans now closed, the spotlight is turning not just on corporate strategy, but on their legal responsibilities. By 2023, more than 70 per cent of FTSE 100

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Justice Secretary Angela Constance has said the 'not proven' verdict, which is to be abolished, is "widely misunderstood". Thomas Ross KC demonstrates that indeed it is, especially by her.  Haggis, square sausage and the 'not proven' verdict – cultural appropriation being what it is &ndas

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Strong-arm tactics against whistleblowers, and over-reaching in litigation, can backfire badly for businesses – with severe consequences, writes Euan McSherry. A recent Scottish court ruling (Martin McGowan v Springfield Properties) highlights the dangers businesses face when using legal inter

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The pressures of modern life, economic uncertainties, and the lingering effects of the pandemic are among key factors which have contributed to Scotland’s significant increase in mental health issues, including anxiety, depression and stress, in recent years, write Seonaid Sandham.  As mo

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The latest announcement in the incredible delay into implementing alternative business structures is scrutinised by Brian Inkster. The Law Society of Scotland has announced that they were deferring work on Licensed Legal Service Providers (LLSP), commonly referred to as Alternative Business Structur

16-30 of 1982 Articles