New moveable property reforms are due to come into force in Scotland in April, brought about in response to widespread concerns that the current legal framework was outdated and inhibited economic growth, writes Ahsan Mustafa. The Moveable Transactions (Scotland) Act 2023 was enacted on 13 June
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The Labour Government’s first Budget in 14 years brought significant changes for family-owned business, writes Norma Stewart. From April 2026, the planned cap to Business Property Relief (BPR) and Agricultural Property Relief (APR) for Inheritance Tax (IHT) potentially upends decades of carefu
The most striking announcement from the Bank of England today is not the cut in interest rates, but the prospect of inflation rising to 3.7% this year while its forecasts show the economy continuing to flirt with recession, writes Laith Khalaf. Rising prices will not make for happy consumers who hav
Peter Ryder discusses the outlook for Scotland's property market in 2025 and what both buyers and sellers can expect. As we look ahead to 2025, Scotland's residential property market appears to be navigating a series of challenges and opportunities, with many factors contributing to a cautiously opt
Back in 2016, Eline Lofgren, an investment director at Evelyn Partners Investment Management Services, wrote an article about housing associations and their untapped potential. The article was first published in the Spring 2016 issue of 'Charities Management' and below Eline brings it up to speed fo
Matthew Aitchison discusses the implications of the proposed changes to Scotland's rent controls for the PRS market. Few policy changes in the property sector have received more attention than the rent controls and eviction ban originally introduced as a temporary measure in late 2021. There has bee
Karen Gatherum delves into the complexities and inconsistencies of Edinburgh's new short-term let regulations, highlighting the challenges faced by those wishing to operate short-term lets and the potential negative impact on the city's tourism capacity. Short-term lettings has been one of the bigge
Gillian Frew discusses the challenges to bankability in infrastructure and energy investment, particularly in the context of energy transition technologies and evolving regulatory landscapes. Bankability is key in the world of infrastructure and energy investment, as it indicates whether or not a ri
Stuart McCallum discusses the challenges and opportunities facing Scotland's whisky industry in 2025, including potential tariffs, a slowdown in the Chinese market, and increased competition, while also noting the potential for growth in tourism. Scotland’s whisky industry is bracing for a tur
Donnie Munro discusses the current M&A market in Scotland, which is experiencing high activity due to anticipated tax changes, and highlights the rising trend of vendor initiated management buyouts (VIMBOs) as an attractive exit strategy for business owners. The corporate mergers and acquisition
As we enter a new year, there has been a key update in the implementation of the Moveable Transactions (Scotland) Act 2023 (MT(S)A). Scottish ministers have passed regulations which will bring the remaining provisions of the MT(S)A into force on 1 April 2025, writes Samir Younes. The MT(S)A will sig
William Rankine discusses the impacts of recent events on the leisure sector, and analyses trends and opportunities within specific sub-sectors. The leisure sector has been through huge amounts of change since the turn of the decade. It was not so long ago that hotels, leisure parks and resorts, and
Marcus Di Rollo outlines six key themes that will shape Scotland’s property market in the coming year from the continued supply-demand imbalance and recalibrating rents to the evolving debate over short-term lets and eviction processes. So far, the 2020s have seen a lot of change in Scot
Rod Maclean takes a look at a high-profile family squabble. Media business magnate Rupert Murdoch’s family’s public drama regarding ownership is perhaps the biggest family business law story of a generation. Beneath the glitz lies a classic archetype of succession squabbles. Families &nd
The Edinburgh housing market remains a law unto itself and demand for good family homes keeps prices bubbling, writes Kirsten Nicolson, who discusses recent residential property trends in the capital. As the old year slips away, home buyers and sellers – as well as property professionals &ndas