HM Insights

Life, business and the law

The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interestings aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.

Latest Articles

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    Independent Schools Review by OSCR

    The Office of the Scottish Charity Regulator ("OSCR") has announced plans to embark upon a review of charitable independent schools. Around 50 are to be reviewed from this autumn, to ensure that they continue to meet the charity test – in particular, that they provide public benefit.

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    Proposed Scottish Land and Buildings Transaction Tax

    As a result of the Scotland Act 2012 the Scottish Parliament has the power to set certain devolved taxes, one of which is a new Land and Buildings Transaction Tax (LBTT) for Scotland which it is proposed will be in place from April 2015 and will replace the current system of UK Stamp Duty Land Tax (SDLT). A consultation paper in relation to this (Taking forward a ScottishLand and Buildings Transaction Tax) was issued by the Scottish Government in June 2012 and is open for comment until 30 August 2012, the information below references proposals outlined in the consultation paper.

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    Property and Construction Bulletin September - Cases

    A recent case in the Outer House of the Court of Session considered the right of a GP practice in Dundee to occupy a health centre where there had been no assignation of the lease from the former partners of the practice.