Knowledge

The extension of the 75% rates relief for Retail, Hospitality and Leisure for 2024/25 which was announced for England last year has not been followed in Scotland. Ian Soppitt ponders whether there are any bright spots on the horizon for Scottish hospitality.

This Farm Safety Week, our health and safety team explore recent Health and Safety Executive (HSE) prosecutions in the agricultural sector; outline responsibilities of landowners and employers; and identify steps to reduce risk.

The Land Reform (Scotland) Bill 2024 has proposed significant changes to legislation relating to land in Scotland and introduced numerous new obligations and requirements. To assist with the enforcement of these new provisions, the Bill introduces the role of the Land and Communities Commissioner. Director, Gillian Gibbons and Trainee, Erin Connor, look at the key functions and enforcement powers of the proposed new Commissioner

The Supreme Court has clarified that a collateral warranty in traditional form will not be a construction contract under the Housing Grants (Construction and Regeneration) Act 1996 and so will not engage the payment or adjudication provisions of the Act.

The new Labour government plans to make considerable changes to the non-domiciled tax regime. 

Family businesses often sit at the heart of an individual’s estate. As such, it is important to make time to carefully consider your succession planning to ensure the longevity of your business.

With Labour sweeping into power in the UK on the back of a large parliamentary majority, energy infrastructure experts Euan Murray, Colin Bathgate, and Emma Reid cast an eye over the potential impact the change of government will have on the direction of travel for energy sector policy.

The draft Environmental Authorisations (Scotland) Amendment Regulations 2024 propose bringing the regulation of waste, water, industrial activities, and radioactive substances into one common framework. Solicitor Kathryn Argo and Trainee Erin Connor discuss the impact of these draft regulations and the new changes proposed. 

Given the continual increase in cohabiting couples within society, it’s important that those in such relationships are aware of their rights on the death of their partner and any pre-emptive steps that can be taken to ensure their partner is provided for.

Pension overpayments can be a difficult and sensitive issue to handle. Our quick guide highlights the key steps you must take when dealing with the recovery of overpayments.

With DC Master Trusts on the rise, our pensions team outline what a Master Trust is, and what employers and trustees need to consider before transferring. 

With an increased focus on energy security in the upcoming general election, this article outlines the key energy policies presented in each party’s manifesto.

The US has introduced a ban on certain post-termination covenants with hopes of increasing innovation. This article considers how the ban will work, who is excluded from it, and the UK government’s stance on non-competes.  

In this briefing note, Stephen Trombala and Alejandro Coghill examine the BVCA’s model Registration Rights Agreement and its key clauses. 

With the next general election fast approaching on 4th July, this article reviews Labour’s plans for changes to employment law, if elected.

Are the millions of pounds being poured into new net zero infrastructure an opportunity or a threat to the rural sector?

An insight into the Law of Trespass in Scotland.

There are several key differences in the law when serving commercial lease break notices in Scotland. Real estate solicitor Robbie McElroy explains what to look out for when ending a commercial lease either during or at the end of the term.

The right of responsible access (colloquially referred to as the “right to roam”) has led to many questions for both landowners and the general public. We outline the key rights and responsibilities for both below so that you can understand what yours may be. 

Chris McGill, Partner and Head of Private Wealth and Tax features in The Sunday Times The Business to discuss the importance of philanthropy in the charity sector.

Hamish Lean, Partner and Head of Rural Property features in the Sunday Times The Business to discuss the emerging role of vertical farming in food security.

Alexis Graham, Partner in our Private Wealth and Tax Team, discusses estate planning philanthropy and how to leave a lasting legacy.First published in: The Herald

As wild swimming continues to enjoy a surge in popularity, our rural disputes experts look at the duties owed by landowners and occupiers to members of the public accessing open water on their land. 

The recent popularity of wild camping caused a number of problems for landowners concerned about the impact on the countryside. Now, as we head into a summer of staycations, landowners should familiarise themselves with the public’s right of responsible access, commonly referred to as the right to roam.