The latest Budget from Chancellor Philip Hammond was delivered on Monday, an unusual day for a Budget announcement, and it delivered some potential significant consequences for people in Scotland. Here, we look at the main tax changes for individuals and trusts.
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.
What should you do when an employee joins your organisation from a Scottish Arms Length External Organisation (ALEO) or other Scottish public body which is not listed on the RMO (but probably should be)?
HMRC collected £5.2 billion in inheritance tax (IHT) in 2017/2018. This is a record amount for HMRC and shows a £400 million increase on the previous year. But what exemptions are there to mitigate your charges?
Jill Fryer is a Senior Associate at Harper Macleod and has extensive experience advising public and private sector clients in relation to public procurement. Here she looks at the minefield to be navigated when a contracting authority want to modify a contract after it has been awarded.
Last week, the UK Supreme Court handed down its judgement in Lee v Ashers Baking Company Ltd and Others. The Supreme Court unanimously reversed the decision of the Northern Ireland Court of Appeal, holding that the bakery would have refused the particular cake to anyone regardless of their personal characteristics. This case is a high profile example of situations that may become more and more common for employers, that of the clash between two protected characteristics. Although this was a case regarding the provision of services, rather than employment, there have been examples of similar conflicts in the workplace.