Insight Hub

Stay up to date with our latest insights.

Insights | Tax

Is the current approach to inheritance tax fair?

It has always been the role of the law to define what is meant by ’fair.’ However, anyone scanning the news or social commentary will be unsurprised to hear that this topic is not without controversy.

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Insights | Family Law

Don’t be fooled by common myths around separation and divorce

Family dramas, weddings, divorces and separations are the foundation of countless box-sets, books and films.

Considering most of us know someone who has been through a domestic upheaval, it’s little wonder so much of family law is misunderstood.

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Insights | Rural

New landlord requirements could have big implications for tourism

When the pandemic put the kibosh on international travel, Scottish tourism got a welcome boost.

People who would normally have jetted off to Greece or Spain found themselves exploring the stunning wildernesses of the Highlands and Islands, or the rugged coastlines of the Borders, often for the first time.

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Insights | Rural

Diversification and Agricultural Tenancies – proposals for change make environmental impact a factor to be considered

Opening their gates to the public for fruit picking or, more commonly at this time of year, pumpkin picking has become a popular choice of diversification activity for many farmers.

Diversification is the use of land and fixed equipment from an agricultural holding for non-agricultural purposes.

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Insights | Rural

Wills for Crofters – our six top tips

Making a Will is crucial to ensure your assets are passed on exactly how you wish when you are no longer around. Crofters aren’t exempt from this. In fact, there are multiple factors which mean that it could be argued that a well thought through Will is even more essential for crofters to put in place.

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Insights | Charities & Third Sector

The Captain Tom Foundation – where are we now?

One year on from our original review of the Captain Tom Foundation, stories about the charity continue to emerge, making headline news. The Charity Commission inquiry has escalated its initial compliance checks into a full statutory investigation and it has recently been reported that the charity is likely to wind up. There are some valuable lessons for charity trustees...

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Events | Power of Attorney, Tax, Trusts, Wills
  • Date: 21 November 2023

Scottish Referrals Network: Comparing Private Client Law in Scotland vs England & Wales

Our private client law experts, Robert Cole and Carole Tomlinson, explored the key differences between Scots and Anglo-Welsh law.

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Insights | Charities & Third Sector

Charities (Regulation and Administration) (Scotland) Act – what you need to know

The Charities (Regulation and Administration) (Scotland) Act 2023 (the “2023 Act”) was passed by Parliament on 28 June 2023 and received Royal Assent on 9 August 2023. The 2023 Act makes important changes to the Charities and Trustee Investment (Scotland) Act 2005 (the “2005 Act”), the legislation under which the Office of the Scottish Charity Regulator (OSCR) was established.

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Insights | Charities & Third Sector

Scottish Charitable Status – use it or lose it!

The Office of the Scottish Charity Regulator (OSCR) has around 24,000 charities on its books and has undertaken a recent project to review the Scottish charity register to ensure those registered continue to meet the necessary requirements to maintain Scottish charitable status.

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Insights | Rural

The importance of having a farming partnership agreement

We are currently dealing with a number of Farming Partnership disputes and some of our colleagues are similarly engaged. Many of the matters that are arising could have been avoided or more easily resolved if there had been a written partnership agreement in place. Other issues could have been resolved if that agreement had been updated as partners retired or passed away.

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Insights | Charities & Third Sector

Managing charity reserves in the new landscape

As pandemic-era support recedes, charities are once again faced with a familiar challenge: balancing rising costs against unpredictable sources of income. This picture has been further complicated by soaring inflation driving up wages and energy costs in particular for our operational charities.

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