In the UK, there has been a dynamic shift in the relationship between auditors and clients who are preparing annual accounts or readying a business for fundraising or potential exit, writes David Lister. Increasingly more fulsome investigations where compliance issues arise are required before signi
Features
Robert Holland takes a look at the UK government's new Employment Bill. The bill unveiled yesterday is undoubtedly the biggest employment rights shake-up since the 1999 Employment Relations Act 25 years ago, and in legislative length only matched by the 1975 Employment Protection Bill. However, it i
When setting up a limited company or agreeing to be appointed as a director, being aware of your duties to company creditors should the company fail is unlikely to be at the front of your mind, writes Seonaid Sandham. Yet, at a time when Scotland’s corporate insolvencies are 17 per cent higher
All books require to have a focus and a boundary to their subject-matter. The author "accepts" the Victorian use of the term "female detective" was a broad one, initially modest roles developing in to more serious occupations with personal accountability in court. Her book is "unusual in bringing re
Among holders of disposable high-value assets there are concerns that HMG’s Budget on 30 October may see a significant increase in the rate of capital gains tax. For those currently contemplating asset sales there is consequent interest in whether concluding contracts before 30 October could e
The First Division of the Inner House of the Court of Session has issued welcome guidance on the assessment of “additional charges” payable on solicitors’ fees in judicial accounts, writes Claire White. This is a percentage uplift on solicitors’ fees which is allowed where th
It was reported recently that representatives of French footballer Kylian Mbappe had rejected a proposal that he participate in mediation to try and resolve a dispute with his former club, Paris St Germain, over claims amounting to £46.5 million in unpaid bonuses and wages. They said that &ldq
Graham Ogilvy reviews Paul Tweed's new book about his life as an international libel lawyer to the rich and famous. Paul Tweed is a familiar figure on television and in the newspapers. Representing celebrity clients has made him something of a celebrity himself, and now he tells his story in a new b
Pictures of fighting and bombed buildings are a familiar sight from historic photographs. It is unlikely that anyone has paused to consider the effects of war in relation to records. Government Records Offices are not themselves immune from destruction. What then do documentary records have to do wi
In July 2024, the Intellectual Property Enterprise Court (a division of the High Court of Justice of England and Wales) delivered its judgment in Aga Rangemaster Group v UK Innovations Group Ltd and Michael Patrick McGinley. Lauren McFarlane explains the case. The case raised interesting questions a
The rule of law is inevitably one of the first victims of war, and that is particularly the case when the aggressor nation chooses to pursue its objectives regardless of the impact on a civilian population, targeting hospitals, schools, public buildings and residential homes in a bid to undermine th
Andrew Stevenson comments on the right of a country to exist. When I studied jurisprudence at Glasgow University, a lot of attention was devoted to the concept of rights.
Dr Erin Ferguson explores how SLAPPs threaten the right to know and why legal reform is needed. 28 September was the International Day for Universal Access to Information (aka International Right to Know Day). This is a day to commemorate the development of freedom of information (FOI) laws and
Restrictions in UK Russian sanctions law on firms providing legal and regulatory advice have been relaxed, providing clarity for advisors and clients, writes Stacy Keen. The previous Conservative government legislated to introduce a restriction relating to the provision of legal advisory services to
In the final part in her series advising aspiring solicitors, Sophie Reid explains how to get the most from a traineeship. See also parts one, two and three. Put in the hours: Maybe one of the most obvious ones but the more hours you put in, the more you’ll get out. With every hour you put in,