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

  • The new Residence Nil Rate Band allowance and how it affects inheritance tax liability

    The new Residence Nil Rate Band allowance and how it affects inheritance tax liability

    Recent changes to the legislation surrounding inheritance tax have made it more important than ever to take expert advice when thinking about your Will. The Residence Nil Rate Band allowance provides individuals with an “additional” nil rate band which can be used towards their home. With 1 in 5 estates including property or land, this is a potentially significant tax saving tool.

  • The Sammi Kinghorn blog - from Brazil to Tenerife, via Her Majesty!

    The Sammi Kinghorn blog - from Brazil to Tenerife, via Her Majesty!

    Samantha ‘Sammi’ Kinghorn is Scotland’s leading wheelchair racer and Harper Macleod’s Athlete Ambassador. With the Rio 2016 Paralympics looming large on the horizon, here Sammi talks about some of her recent experiences, and how she keeps on track to achieve her goals.

  • The history of asbestos in Scotland & the evolution of asbestos law

    The history of asbestos in Scotland & the evolution of asbestos law

    Scotland holds a significant place in the history of asbestos, having developed its industry early in the 1800s. However, despite the dangers of asbestos exposure being known as early as the 1920s, the asbestos industry was allowed to develop and continue until almost the millennium - leaving a legacy of asbestos related disease in the country.