2014 was a year in which sporting and cultural celebration brought Scotland closer together, while political debate split us almost down the middle. An improving economy and encouraging employment figures suggest that, whatever their political persuasion, the nation's businesses and employers can look forward to 2015 with optimism. However, politics will still be a major factor for employers and employees alike in defining workplace relations.
Legal Insights & Industry Updates
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 interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.
You don't have to read the tabloids every day to know that newspapers love a high-profile, bitter divorce case – preferably with multi-millions at stake. However after the once-private lives of those involved have been laid bare, the reports often conclude with the fact that despite the court finding in one party's favour, no money has changed hands and both sides, including the 'winner', were better off before the case began.
A Sheriff Principal has recently departed from a previous court decision that notices served on tenants threatening irritancy for non-payment of financial obligations required to specify the periods during which the payments had fallen due.
The new Land and Buildings Transaction Tax (LBTT) will come into effect on 1 April 2015, replacing SDLT (stamp duty land tax). LBTT will be collected and administered by the newly-created Revenue Scotland.
In a relatively rare consideration by the Employment Appeal Tribunal ("EAT") of a dismissal for social media related reasons, it has overturned the decision of the tribunal that an employee's dismissal was unfair.