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M&A Deal Insight Report
18/11/2025
Our annual M&A deal insight report, offering comprehensive analysis and insight into key market trends and evolving deal dynamics, based on what we have experienced over a 12 month period.
Significant changes to inheritance tax in the Autumn Budget
30/10/2024
Today’s budget has seen the most significant changes to inheritance tax in a generation.
Scottish Budget Review- December 2022
15/12/2022
Deputy First Minister, John Swinney, announced several tax changes for Scottish taxpayers.
Capital Gains Tax - Private Landlords Targeted Further
05/04/2019
PPR relief is the relief which applies to the gain on a disposal of a person’s only/main residence.
Inheritance Tax Planning - Rise of the FICs
13/12/2018
Many individuals are looking for ways to save IHT.
New Year, New Limits: Offshore weight rules to look out for in 2026
06/02/2026
This blog focuses on the “Safe Weight Limit” policy introduced by Offshore Energies UK and the actions employers and duty holders should be considering and implementing to secure their workforce.
The Global Legal Insights “Pink Book” Publication: Scotland 2026
05/02/2026
Three of our partners author the Scotland chapter of the Global Legal Insights’ 2026 fund finance publication.
Planning obligations and good neighbour agreements: What should housebuilders be aware of?
04/02/2026
Here, we explore new Scottish planning guidance on obligations and good neighbour agreements, highlighting stricter policy tests, viability considerations and key implications for housebuilders.
Case Update: The importance of clear drafting in collateral warranties and time bar
04/02/2026
Here, we discuss a Court of Session appeal confirming there is no presumed time bar in collateral warranties, with courts focusing strictly on the wording agreed and not implying defences.
Natural capital projects in Scotland: carbon credits
03/02/2026
Here, we discuss UK carbon credit schemes in Scotland, how woodland and peatland credits are verified and issued, and how land and carbon rights can be structured to manage risk.
Webinar recording - Data, AI and cyber: A look at what’s ahead for 2026
02/02/2026
Recording of our recent webinar where our data & cyber experts, David Goodbrand, Jo Mclean, Rebecca Roberts and Chloe O'Hara, discuss the upcoming changes and what to do to make sure you’re prepared.
The beginning of the resurgence of BTR and MMR in Scotland?
02/02/2026
Here, we discuss how draft Scottish regulations exempting qualifying BTR and MMR schemes from rent controls restore confidence and support renewed investment in Scotland’s living sectors.
Navigating the PVG Scheme in Scotland – What you need to know
28/01/2026
The Disclosure (Scotland) Act 2020 (“the 2020 Act”), which came into force on 1 April 2025, implemented a number of significant changes to the Protecting Vulnerable Groups (PVG) scheme.
“Heat on” date for Heat Networks Regulations – what operators and owners need to know
27/01/2026
In this article, we explain the new Heat Networks Regulations, Ofgem’s role, authorisation requirements and what operators and developers need to do now.
Natural capital projects in Scotland: structuring land rights and long-term obligations for biodiversity projects
27/01/2026
Part one of our natural capital series explores biodiversity projects and how land rights and long-term obligations can balance objectives, landowners’ rights and enforceability.
Securitisation 2026 - Trends & Developments in Scotland: Spotlight on the MTSA
22/01/2026
Our experts have written the first Scottish contribution to the Chambers Global Practice Guide for Securitisations. Read more here.
Supreme Court overturns Court of Appeal on termination for repeated default under JCT contract
22/01/2026
In this article, we consider the Supreme Court’s decision overturning the Court of Appeal on contractor termination rights under clause 8.9 of the JCT Design and Build Contract.
Professional negligence case law round up 2025
21/01/2026
This article looks back on a busy year in the professional negligence sphere, marked by a number of published judgments over the past 12 months, new legislation, and developments in the use of AI.
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