Opinion

Scottish Lawyer Ahsan Mustafa examines a case of alleged non-payment of debt by a construction firm. A motion for summary decree came before the sheriff in a commercial action for payment. The pursuer was a long-established supplier of building materials trading on a credit basis. The defender was a

Ritchie Whyte and David Millar provide a practical overview of the legal duties and responsibilities UK company directors must fulfil under the Companies Act 2006, along with guidance on how to remain compliant. In recent times, company law has been thrust into the spotlight, with corporate governan

The Financial Conduct Authority (FCA) announced late yesterday afternoon how their redress scheme arising from commission paid by motor finance lenders to car dealers will operate. Andrew Foyle has the details. The choice to make the announcement after the financial markets had closed mirrored the S

Cedric Cools, partner and head of ESG at Rider Levett Bucknall, explores how the Energy Performance of Buildings (Scotland) Regulations 2025 will reshape decision-making across the built environment. Regulatory reform is par for the course in the built environment, but the introduction of the E

Ahsan Mustafa clarifies the legal foundations behind their earlier article arguing that issuing an invoice alone does not constitute a contract, drawing on established Scottish contract law principles around offer, acceptance, and consent. Following publication of the recent article on the propositi

Alan Stewart examines the UK government's push for greater domestic steel use, arguing that while well-intentioned, the policy risks raising costs and constraining investment in steel-dependent sectors – particularly in Scotland. The UK government’s ambition to increase domestic steel us

Customs duty and indirect tax expert Andrew Thurston looks at how a US Supreme Court ruling against IEEPA-based tariffs could allow businesses, particularly UK firms with transatlantic operations, to recover duties previously paid. The recent ruling by the US Supreme Court that tariffs cannot be imp

Marcus Di Rollo discusses the UK's Making Tax Digital (MTD) initiative and what landlords need to know and do to prepare for its rollout from April 2026. Landlords across the UK are preparing for one of the most significant changes to personal tax administration in years. From 6th April 2026, Making

Market sentiment towards Scotland for residential investment, specifically for build to rent, has strengthened after recent rent control exemptions, which David Fraser sees as a huge opportunity for Glasgow and Edinburgh.   After several years of uncertainty, Scotland’s residential invest

Paul Diggle sets out the scenarios from Aberdeen’s global economic outlook for Q2 2026 covering the Iran conflict and global economy more broadly. This is a very challenging environment to make predictions in, and we are conscious many of our scenarios may be seen as negative. Our role as econ

Adrian Murphy outlines key tax and savings strategies investors should act on before the end of the tax year, covering pensions, ISAs, capital gains, VCTs, and dividends. From a tax and savings perspective, there’s a clear direction from the government: frozen thresholds and reduced allowances

Geoff O’Brien, relationship director for Scotland at Assetz Capital, discusses what’s really needed to stimulate housebuilding across Scotland, from a focus on bringing in new planning talent to simplifying the process for smaller, SME housebuilder-led schemes. The Scottish housing crisi

Tax expert Tony Cochrane discusses HM Revenue & Customs' (HMRC) recent shift from a lenient enforcement period to a strict compliance regime regarding the VAT Domestic Reverse Charge (DRC) within the construction industry, outlining the specific criteria for its application and offering practica

The Scottish Government’s planned exemptions from rent control measures within the Housing (Scotland) Act 2025 signal a more stable and investable landscape for developers, investors and funders, offering a timely catalyst for boosting housing supply across Scotland, write Russell Munro and Pa

Ross Webb looks at the rising trend of Scottish business failures, discussing the underlying factors that influence modern restructuring. Insolvencies in Scotland are running at a 10-year high, with recently released data from the Accountant in Bankruptcy (AIB) revealing that 1,272 businesses north