Many firms are getting caught out by a little-known legal requirement for Land and Buildings Transaction Tax, writes KATIE CORRIGAN The tax-raising powers of the Scottish Government are a perennial subject of debate. To some they are an essential part of Scotland’s self-determination toolkit, but to others a source of complexity. One such example is […]
Vialex
Skilled Worker visas short-changed
STEVEN DUNN says changes in the immigration regime have fallen short of promises Since the new immigration regime was introduced on 1 January 2021, several sectors in the UK economy have struggled to recruit. If employers were hoping that the new Labour government would be more sympathetic to their situation, then regrettably they will have […]
New routes to attracting global talent
Further policy changes will affect the recruitment of highly-qualified workers from overseas, says STEVEN DUNN Since Brexit, proposed changes to UK government immigration policy have not been in short supply, and if only the same could be said about the skilled and highly-qualified workers that businesses have been keen to attract and which governments support. […]
Taxes and tariffs undo the wealth of nations
Uncertainty over the cost of doing business undermines the desire to take a risk and innovate, writes KEITH ANDERSON In business, and in life generally, we have to deal with periods of uncertainty and unpredictability. However, today even the most resilient and phlegmatic businessperson would be forgiven for thinking enough is enough. Even more so than […]
Property rules given new lease of life
A new leasing bill provides some clear rules to a complex feature of Scots law, writes KATIE CORRIGAN Three years ago we highlighted the risks inherent in the automatic renewal of commercial leases (known as tacit relocation) and noted that the Scottish Law Commission had recommended reform to this peculiarity of Scots law. Now change […]


