Opinion

The Scottish budget announced on 13 January has sharpened the focus on how tax policy changes influence behaviour in the workplace and the people consequences employers have already witnessed since the UK Budget in November 2025, writes Sarah Jackman. Following the UK's Budget announcement, much att

The rapid development of digital assets and digital currencies has meant that many legal systems, including Scotland’s, have struggled to keep up, writes Andrew Foyle. The application of 17th century principles to modern blockchain technology has exposed gaps in the way that ownership and poss

MHA partner Alan Stewart and customs duty & indirect tax consultant Andrew Thurston discuss President Donald Trump’s latest statements on potential US trade tariffs, which have introduced fresh uncertainty for Scottish exporters, particularly those with significant exposure to the US marke

Everyone is talking about it – but is AI really having an impact on how business is done in real estate? Scott Ritchie takes a look. I recently took part in a round table of developers, operators, funders, and industry bodies to discuss whether its effects were being felt in Scotland and the r

Kim Cameron discusses maximising the value of Scotland’s seafood industry by transforming processing by-products into high-value assets through the collaborative efforts of the newly formed Scottish Ocean Cluster. From the fishing vessels that land wild-caught fish to the salmon farms along th

A recurring theme in commercial litigation is the attempt by a defender to escape liability by asserting that the “wrong party” was sued. This argument often surfaces where goods or services were supplied under an apparently straightforward commercial arrangement, but invoices were issue

As Scotland awaits announcement of its budget on January 13, Ross Stupart, gives his view on what could be in store from a Scottish tax perspective. As Scotland’s election looms in May, the Scottish Government’s draft budget announcement will make the cross-party negotiations required to

On 31 October last year, reports emerged that Rockstar North, the well-known games developer, had dismissed more than 30 staff in the UK – sparking headlines for all the wrong reasons, writes Robin Turnbull. The Independent Workers’ Union of Great Britain moved quickly to tell media that

Just prior to the Christmas break, the Employment Rights Bill was finally approved and given Royal Assent. The UK government plans to phase in the majority of the changes over the next two years, writes Catriona Aldridge. Here are some of the key headline changes that will impact employers under the

Simon Cavell and Bryan Shepka of Johnston Carmichael look at the evolving landscape of the financial services sector in 2026, highlighting that while themes like AI, M&A, and resilience remain central, the industry’s focus has shifted from cautious experimentation to a demand for tangible

2025 proved that you can regulate a market into submission, but you cannot regulate it into growth, writes Steven Easton, director at Easton Group, who explains how last year’s legislative changes affected private landlords and what’s in store for 2026. For over a decade, being a private

Despite historical market volatility and perceived risks, 2026 presents a critical opportunity for UK savers to transition from cash ISAs to long-term stock market investments to combat inflation and build wealth, writes Adrian Murphy. Moving into 2026 feels like a psychological milestone. We’

As Scotland’s housing sector emerges from one of its most turbulent decades, Marcus Di Rollo says 2026 is shaping up to be a pivotal year of recalibration rather than volatility. The 2020s have been a turbulent time for Scotland’s housing market. Rents and prices surged during the pandem

Cameron Gillies argues that rural Scotland is a vital economic engine currently threatened by depopulation, and outlines a comprehensive strategic blueprint, including housing investment and financial incentives, designed to attract residents back to these crucial communities. Ninety-eight per cent

Ahsan Mustafa looks at the main changes brought in by the Bankruptcy and Diligence (Scotland) Act 2024 began, six months on. These reforms are expressed through amendments to the Bankruptcy (Applications and Decisions) (Scotland) Regulations 2016 and related instruments. The most recent commencement