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

  • How soon can I get a divorce in Scotland?

    How soon can I get a divorce in Scotland?

    There is often confusion about the timescales which apply in Scotland and how long, in fact, spouses who want to divorce need to wait before they can ask the court to grant divorce. While the basis on which the court can divorce couples is broadly similar to those in England and Wales, the timescales in Scotland are different.

  • Harper Macleod contributes to BEIS proposals for reform of limited partnership law and Scottish Limited Partnerships

    Harper Macleod contributes to BEIS proposals for reform of limited partnership law and Scottish Limited Partnerships

    The Department for Business, Energy & Industrial Strategy (BEIS) has recently closed its consultation on the reform of limited partnership law. Stephen Chan, Partner at Harper Macleod, met with BEIS in Edinburgh to discuss its consultation as the firm has been active in the consultation exercise with BEIS. This article provides some analysis of the measures being proposed.

  • Just how binding are Separation Agreements in law?

    Just how binding are Separation Agreements in law?

    When married couples separate, there are often financial and childcare issues to be resolved. In the usual course of events, these matters are resolved via negotiations with a view to entering into a Separation Agreement, also known as a Minute of Agreement. But are these Agreements watertight, or can they be challenged?

  • HMRC Deadline – Undeclared Offshore Income

    HMRC Deadline – Undeclared Offshore Income

    The HMRC deadline for reporting any previously undeclared offshore income and gains is 30th September 2018. You have until 30th September 2018 to notify HMRC of your intention to make a full disclosure of all undeclared tax liabilities before tougher new penalties are introduced.