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 interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.

Latest Individuals and families articles

  • Increasing awareness of the benefits of mediation in Scotland

    Increasing awareness of the benefits of mediation in Scotland

    By Karen Gibbons

    The family law team at Harper Macleod LLP have recently responded to a consultation relating to a proposal to increase the use and consistency of mediation services in Scotland. The proposal is made by the MSP for Central Scotland, Margaret Mitchell, and is the first step in the process for introducing a Member's Bill in the Scottish Parliament. The hope is that the Member's Bill will increase awareness of mediation and what it can do to assist those involved in disputes.

  • Six-figure sum recovered for client following an Accident at Work

    Six-figure sum recovered for client following an Accident at Work

    By Marina Harper

    Our specialist Personal Injury Accident at Work team has recovered a substantial six-figure sum for a client who suffered permanent injuries as a result of an injury at work. This case highlights the need for employers to provide suitable work equipment and to ensure that all relevant training is provided to employees to allow them to safely carry out their responsibilities.

  • Taxpayers must check HMRC email Penalty Notices

    Taxpayers must check HMRC email Penalty Notices

    By Amber Heron

    Taxpayers are being urged to check their online accounts after the First-tier Tax Tribunal upheld penalties for the late filing of a self-assessment tax return. If you need further help with your self-assessment tax return, please contact our Tax Department.

  • Almost one in four estates investigated for IHT purposes

    Almost one in four estates investigated for IHT purposes

    By Catriona Rowantree

    One month after the Office for Tax Simplification (OTS) suggested a mass overhaul of the Inheritance Tax (IHT) regime, HMRC have revealed a 3.4% increase in the number of investigations into estates in which IHT was due. In 2018/2019, 5,537 investigations were conducted equating to around 23% of the estates in which the tax was payable.

  • Insurance Update - Discount Rate Revised

    Insurance Update - Discount Rate Revised

    By Heather Calderwood

    The hotly debated discount rate has been revised.  The Lord Chancellor (David Gauke) has today announced a change setting the Discount Rate at minus 0.25%. Find out more what this means and what the situation is for Scotland here.