Legal Review 2024: Women in Law
Women have prospered and succeeded in Scotland’s legal world. Their levels of attainment within the legal profession easily outstrip professional achievement in most other areas of commerce and business. According…
Legal Review 2024: Inheritance tax makeover brings big changes for business owners in 2025
The Chancellor’s Autumn Budget calls time on three decades of a relatively benign inheritance tax treatment of wealth comprised in trading business. Since 1996, 100 per cent business property relief…
Legal Review 2024: Employment reform and the law of unintended consequences
Recent government policy announcements, from Rachel Reeves’s maiden Budget speech as the UK’s first female Chancellor of the Exchequer to Deputy Prime Minister Angela Rayner’s introduction of legislation for a…
Legal Review 2024: Highlights of a transformative year
This past year has been transformative for Wright, Johnston & Mackenzie LLP, particularly since we welcomed Irwin Mitchell Scotland into our offices following our successful combination earlier this year. Thirteen…
Legal Review 2024: UK Budget delivers generational change in taxes for savers
In the hunt for new sources of tax revenue, the Chancellor, Rachel Reeves, has sent wealth managers, financial planning firms and client advisers back to the drawing board to find…
Legal Review 2024: Facing the challenge of IHT changes
For decades, agricultural property relief (APR) and business property relief (BPR) have enabled farmers and other businessowners to pass their business to the next generation without any inheritance tax (IHT). …
Legal Review 2024: Scotland’s legal firms continue to make indelible mark on the wider world
The lawyers and their legal associates who represent the interests of companies, firms and individuals in Scotland are among the best in the world. We should all be grateful for…
Legal Review 2024: Food for thought for hospitality industry under pressure
In many respects Scotland’s hospitality industry defines us a nation. We cannot escape from the fact that visitors and our own citizens enjoy what we do best. A warm welcome,…
Legal Review 2024: Did the Budget give a green light to clean energy action?
With the dust settling on Chancellor Rachel Reeves’s Budget, which she claimed would help deliver the government’s mission to make Britain a clean energy superpower, the energy sector has welcomed…
Legal Review 2024: Devils, advocates and the ongoing fight to defend the rule of law
Asked about the issues currently exercising the minds of the legal profession, Roddy Dunlop, Dean of the Faculty of Advocates, does not have to think long. “The unprecedented weight of…
