insights
Head beats heart in a ‘good’ divorce
When going through a divorce, a focus on practicalities and mutual interests rather than ‘winning’ is likely to deliver better outcomes.
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Major EPC changes ahead: why commercial property owners should act now
The Energy Performance of Buildings (Scotland) Regulations 2025 introduce a stricter compliance cycle starting 31 October 2026.
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Employment Rights Bill: Government revises qualifying period for unfair dismissal
A look at the latest change to the Employment Rights Bill, as the UK unfair dismissal qualifying period is revised to six months
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When working two jobs breaches working time rules
Was an employee fairly dismissed for exceeding working time limits under the Working Time Regulations by working two jobs for the same company?
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Mental health and debt: Scottish Government introduces new protections
The Mental Health Moratorium provides a six-month pause on debt recovery for those in mental health crises.
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Succession sown up
The landscape for UK Inheritance Tax (IHT) has shifted following a major policy reversal on 23 December 2025.
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Caveats: Your simple, early warning trigger system
A caveat is an early warning system that any business operating in Scotland should consider using to help manage risks.
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Buckle up, there’s turbulence ahead
Political commentator Andy Maciver gives the lowdown as businesses and individuals plan for 2026.
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Gift dilemmas: avoiding unexpected tax bills when helping loved ones
We are tracking the potential impact of IHT reforms on lifetime gifts, ensuring families aren't hit with unexpected tax bills when helping loved ones.
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