Most crofters will have heard something about land reform and community ownership and its effect on the rural landscape. It has been in the spotlight over the past two years with the passing of the Land Reform (Scotland) Act in 2016 by the Scottish Parliament. However it is probably the whole movement in land reform rather than any specific legislative provisions which will have a more dramatic effect and which will invariably encourage more community ownership within crofting communities.
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Latest Shetland articles
Every Shetland-based business will be affected in some way by Brexit – whether this is through general changes to economic and trading conditions or by the eventual repeal of specific laws.
Andrew Hunter, lead Partner in the Licensing team at Harper Macleod, points out a flaw in the legal requirements around providing disabled access to licensed premises.
When a couple separates one of the issues which can cause the most animosity is what is to happen with the children. Where are they going to live and how much time are they going to spend with each parent?
Leigh Beirne is part of Harper Macleod's private client team and a regular visitors to Shetland and other areas where crofting and farming issues are often to the fore. Here, she highlights the potential value of certain reliefs on Inheritance Tax liability, and how to ensure you don't allow your estate to be diminished unnecessarily.