Insight

Sally Anthony, professional support lawyer at Morton Fraser, discusses the introduction of the Register of Overseas Entities (the ROE) and the implications it has for overseas entities that already own or lease property in Scotland or wish to invest. The Register of Overseas Entities, which was intr

Pinsent Masons' senior associate, Graham Horsman, discusses the current economic impact of interest rates on rent. Interest rates are on the rise and expected to hit unprecedented levels with some observers predicting a recession on the horizon – both of which will impact commercial tenants an

Richard McMeeken, partner at Morton Fraser, discusses a recent decision issued on 4 August 2022 in which Lord Braid has clarified certain aspects of the law of bribery in Scotland. In Oil States Industries (UK) Limited v "S" Limited; Lagan Building Contractors Limited (in administration); John Hanse

Keith Tully, partner at Real Business Rescue, touches upon the ticking time bomb Scottish businesses are racing up against in the face of the Covid-19 pandemic, which takes the form of the skills and labour shortage, and ambitious technology standards embraced by thriving competitors. The coronaviru

Andrew Foyle, Daren Allen, and Jonathon Crook, partners within the financial services disputes and investigations group at law firm Shoosmiths, based in Edinburgh, London and Manchester respectively, comment on the FCA's new consumer duty. In the UK, the clock is ticking for financial services firms

Owners of strong and growing businesses exiting via a trade sale or to an Employee Ownership Trust, together with corporates executing their M&A expansion strategies are continuing to drive a buoyant deal-making market in Scotland, according to Graham Cunning, head of corporate finance with Azet

Jon Munnery, an insolvency expert at UK Liquidators, which is managed by Begbies Traynor, explains how the transition to working from home had a domino effect on shopper footfall and what high streets must do to aid recovery. High streets are losing money due to a drop in footfall as a result of the

Andrew Diamond, partner and head of residential property at Lindsays, reveals how ‘subject to purchase’ bids hold potential for unlocking opportunities to bring more homes on to market as well as greater buying power. Contract clauses which make home sales subject to the seller buying th

Dave Philp, head of R&D tax at accountants Chiene + Tait, discusses R&D tax relief and HMRC’s latest crack-down on fraudulent claims. R&D (Research and Development) Tax Relief, introduced in 2000, has made a significant impact encouraging innovative, research-led companies to inves

Joe Ferguson is a family law solicitor at JMW Solicitors, a law firm with a specialist digital assets offering for commercial and individual clients. He discusses the possibility of cryptoassets for asset concealment and how this should be considered.

Michael Reid, managing partner, Meston Reid & Co, warns businesses to avoid using misleading advertisements. The Committee of Advertising Practice (CAP), the organisation that writes the advertising rules which are enforced by the Advertising Standards Authority, has issued an Enforcement Notic

Sharon McDougall, a personal debt expert at Scotland Debt Solutions, shares what the future has in store for Scottish workers as the four day week pilot programme commences. As more businesses around the UK offer flexibility in the way employees structure their work week, such as when and where they

Alan McIntosh, managing director of Advice Talks Ltd, which operates the www.advicescotland.com website, is calling on money advisers to think differently about the energy debt crisis. As we all sit on a precipice waiting to find out how much the energy price cap will rise by in October, and whether

Blair Milne, a specialist in the construction sector and head of restructuring with Azets in Scotland is warning that the construction industry – which employs in excess of 140,000 staff in Scotland – should prepare for payment freezes by clients as the risk of a cash flow lockdown looms

Richard Hepburn, managing director at Millar & Bryce, examines the current trends observed in Landmark Information Group's Q2 property trends report. It could be argued that, compared to the England and Wales property market, the Scottish market entered Q2 at something of a disadvantage as Covid