The Supreme Court judgment in MacDonald and another v Carnbroe Estates Ltd has reframed the remedies available to the court when there has been a transfer at undervalue. Harper Macleod LLP represented the joint liquidators in this action, successfully arguing that the transaction should be reduced as a transfer at undervalue.
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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.
Extra statutory concession D49 (ESC D49) is the catchy title for an exception given to those who are looking to take advantage of the Principal Private Residence tax relief on gains made when disposing of a residential property. A recent case highlighted how the taxman will deal with applications for this relief in certain circumstances.
It's always a pleasure attending the Scottish EDGE final, and the competitions Round 15 showpiece had an extra special touch thanks to the Dragon in attendance. Here's our take on Theo's wisdom.
With Adoption Week 2019 having come and gone, now is the perfect time to bust some myths in relation to the adoption process in Scotland. Here, our adoption solicitor Lynsey Brown looks at some frequently asked questions in relation the law and procedure of adoption and provides clarity on some common misconceptions around that process.
Ahead of the General Election, parties have made various pledges when it comes to the world of employment law. As the last in a series of blogs ahead of 12 December, we look at what the Conservative Party has promised to deliver in its manifesto in relation to employment law.