Related Insights
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.
Scottish Building Safety Levy Consultation: The clock is ticking
13/08/2025
The Scottish Government’s consultation on its proposed Scottish Building Safety Levy (SBSL) is coming to a close, with a deadline of 15 August for comments.
President Trump and making your inheritance tax planning great again!
07/08/2025
We carefully consider the impact of the UK’s IHT reforms on pensions, agriculture and business interests in the light of Donald Trump’s visit to Scotland and his comments on farming.
