Related Insights
Inheritance Tax planning for rural businesses: where are we now?
15/09/2025
With speculation mounting regarding the forthcoming 2025 Autumn Budget, it’s worth revisiting the huge impact of last year’s Budget on the rural sector.
Rent controls in Scotland - a sigh of relief (for BTR, at least)?
04/09/2025
In this article, we explore the recent developments on rent controls and what they may signal for the outlook of the BTR, MMR, and PBSA sectors.
Outer House decision challenges artificial lease arrangements in non-domestic rates relief case
14/08/2025
The Outer House refused the judicial review of a decision by Highland Council to deny non-domestic rates relief to a property leased to a religious organisation for a nominal rent of £1.
