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The Supreme Court has ruled that bonuses awarded by banks to employees in the form of redeemable shares in offshore companies, in order to take advantage of ITEPA provisions, should be treated – for income tax purposes – as if they had been paid in cash. Lord Neuberger, Lord Mance, Lord Reed, Lo

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A man found guilty of murder whose conviction was later quashed following a successful appeal has had a legal bid for compensation for the years he spent in prison refused for a third time. A judge in the Court of Session dismissed the petition for judicial review of a decision to refuse the applica

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John Swinney New legislation introducing a tax supplement on purchases of additional residential properties has been passed by the Scottish Parliament.

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Professor Lorne Crerar Harper Macleod has won a tender to work with the Care Inspectorate in respect of litigation matters. The appointment is the latest in a succession of high-profile tender wins under the new Scottish Government Legal Services Framework.

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Holyrood has passed a bill intended to strengthen the management of Scottish universities. The Higher Education Governance (Scotland) Billwas passed by MSPs by 92 votes to 17 following its stage 3 consideration yesterday.

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The Law Society of Scotland has criticised the Scottish government’s widely ridiculed Lobbying (Scotland) Bill, pointing out it fails to even include emails in the list of communications between companies and politicians that would need to be declared in a proposed lobbying register. The proposals

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The Supreme Court has dismissed the appeal of a company which claimed a rival had infringed its design of a ride-on suitcase for children, affirming criticisms made by the Court of Appeal that the Community Registered Design (CRD) for the product was not simply a claim for a suitcase shape but for a

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The niece of a woman who signed a deed disponing of her family home to other members of the family has been granted decree of reduction on the grounds that her aunt was “incapax” at the relevant date. A judge in the Court of Session ruled that the deceased “did not have the necessary capacity

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A challenge to the Scottish government's plan to appoint a named guardian to every child in the country will be heard in the Supreme Court today. Four charities and three individuals lodged an appeal after the Court of Session twice rejected their case. The Supreme Court hearing is expected to last

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