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
Opinion
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
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
The Scottish legal market stands at a crossroads. Earlier this year, the Scottish Parliament passed the Regulation of Legal Services (Scotland) Act 2025, a landmark piece of legislation that promised to reshape the profession. Most significantly, it repealed section 49 of the Legal Services (Scotlan
The English legal press had their knives out for the Law Society of Scotland this past week. This was on the back of its announcement of a deferral of at least a further two years (to add to the existing 15 years since the introduction of the Legal Services (Scotland) Act 2010) in bringing about alt
“Mediation is no-one’s little brother. Mediation is not alternative dispute resolution. It is not the easy option. Mediation is how the most intractable issues can be resolved.” The words I quote above are those of leading New Zealand mediator, Mark Kelly. Kelly has done mediation
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
Colombia’s Special Jurisdiction for Peace (JEP) has handed down its first ever sentence, convicting seven former leaders of the FARC guerrilla movement of crimes against humanity and war crimes. The judgment is part of the country’s transitional justice process set up after the 2016 peac
When Graham Linehan was arrested by armed police at Heathrow over gender-critical social media posts, the reaction was swift and, surprisingly, less polarised than I expected. Many saw it as a chilling overreach into free speech. The public’s response was summed up in one pointed phrase direct
The UK’s gender pay gap reporting has helped improve transparency around workplace pay disparities, with many organisations demonstrating measurable progress in narrowing the gap - but the Employment Rights Bill (ERB) will compel large employers to go further by publishing targeted gender pay
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
Liam McKay examines a new ruling concerning the operation of time bar as it relates to collateral warranties and the potential implications for buyers/tenants of commercial properties as well as those involved in the construction of the properties. The level of complexity in relation to the law on t
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
In a ruling affecting all UK local authorities, the English Court of Appeal has dismissed an appeal by a French citizen with pre-settled status (PSS) under the EU Settlement Scheme. The appellant was deemed ineligible for housing assistance by an English District Council based on being a person from
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
