HM Insights

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.

Latest Articles

  • Will my farmhouse be exempt from Inheritance Tax?

    Will my farmhouse be exempt from Inheritance Tax?

    The case of the William Charnley & Maxwell Hodgkinson as Executors of the Estate of Thomas Gill (deceased) v HMRC [2019] TC7425 explored claims of Agricultural Property Relief ("APR") and Business Property Relief ("BPR") against Inheritance Tax (IHT) in relation to farmhouses and outbuildings.

  • Coronavirus: Flexible Furlough Scheme now live

    Coronavirus: Flexible Furlough Scheme now live

    From today employers will be able to have staff on flexible furlough, meaning that employers can bring furloughed employees back to work for any amount of time and any work pattern, while still being able to claim the grant for the hours not worked.

  • Time Limits for Latent Defects Claims

    Time Limits for Latent Defects Claims

    One of the most disruptive court decisions for the Scottish construction sector in recent times was the controversial Court of Session decision in Midlothian Council v. Raeburn Drilling and Geotechnical Ltd which deals with the prescription of latent defects claims. Midlothian was questioned judicially in a recent Glasgow Sheriff Court decision with some positive news for those looking to raise such claims.

  • Corporate Insolvency and Governance Act 2020

    Corporate Insolvency and Governance Act 2020

    The Corporate Insolvency and Governance Act 2020 which received Royal Assent on 25 June 2020 contains far-reaching permanent reforms of UK insolvency law as well as temporary measures introduced as a result of the Covid-19 pandemic.