Opinion

Accountant Iain Masterton outlines key changes to VAT rules, details why they’ve been introduced and reveals what building contractors must do to ensure they are compliant. Forthcoming legislation changes could have a major impact on any building contractor business which is registered for VAT

While the SNP would have been pleased with its strong performance in May’s European elections, the party’s campaign got off to an unfortunate start when thousands of personalised letters (part of a mailshot to more than 400,000 Scottish voters) were sent to the wrong people. It was widel

The Information Commissioner’s Office (the ICO) has issued notice of its intention to serve a penalty notice (a fine) on British Airways (BA). The ICO intends to fine BA £183.39 million following last year’s personal data breach where “a variety of information was compromised

The Roberton Review into the Regulation of Legal Services in Scotland commissioned by the Scottish government was published 10 months ago. The Competition and Markets Authority and the Scottish government have now responded. This latest document identifies the drivers of reform as proportionality, c

The flexibility of the British constitution, once thought to be such a strength, has played a large part in destroying the country. In this edited version of a recent lecture delivered in Cambridge, Professor Conor Gearty (LSE) explains why he now believes more than ever that only the experience of

The Supreme Court has allowed the appeal in the case of Tillman v Egon Zehnder Ltd, in what may be welcome news to employers, writes Jennifer Skeoch. Egon Zehnder (EZ), a professional services firm, specialises in executive search and recruitment. Ms Tillman was employed by them until January 2017.

Victoria Kerr examines why businesses should consider enhanced shared parental pay. It has been reported that as one of her last moves before leaving Downing Street, Theresa May will attempt to introduce 12 weeks' paid paternity leave for new fathers. Separately, the English Court of Appeal rec

Andrea Martin comments on social media regulation in the wake of a harrowing case in Ireland which saw two 14-year-old boys become the youngest convicted murderers in the history of the country after being found guilty of the murder of 14-year-old Ana Kriegel. The dramatic injunction against Faceboo

Dr Ben Christman looks at the Scottish civil justice system's failures in enabling access to environmental justice. Now more than ever, we appreciate that the health of our environment is critical to the enjoyment of basic human rights.

The Court of Appeal in England & Wales has handed down its judgment in the matter of Howard Kennedy v The National Trust for Scotland [2019] EWCA Civ 648, on appeal from the decision of Sir David Eady, sitting as a judge of the High Court on the Queen's Bench Division Media and Communications Li

Since the announcement last week that a fatal accident inquiry is to be held into the Super Puma helicopter crash off Shetland in August 2013, there has been a vociferous response criticising the delay of almost six years, writes Lisa Gregory. While perhaps in the minority, there will be some who wi

Stuart McWilliams stresses the importance of registration for EU nationals ahead of Brexit. In recent months, I have spent a lot of time meeting with EU nationals concerned about their status once the UK leaves the EU. As negotiations in Parliament drag on, and with a Conservative leadership el

Organisations operating in the UK are reporting data breaches in greater number than in many other parts of the EU and reported incidents have risen dramatically since the introduction of the General Data Protection Regulation (GDPR), writes Stuart Davey. A new report issued by Pinsent Masons, featu

I seldom go to the High court these days. High court generally means legal aid, and a recent time and study analysis showed fees earned on such work did not meet office overheads far less make a profit. Thus, the reduced number of High court cases I take on each year are regarded as pro bono because

Laura Edmunds looks at the case law on personal guarantees in contracts. The past, present and future walked into a bar. It was tense!