Opinion

Steven Guild Steven Guild reviews last week's Supreme Court tax case of UBS v HMRC – a blow for the 'Houdini taxpayer'.

Donald MacKinnon Donald MacKinnon discusses the possible effects of Brexit on employment law and health & safety regulations.

John McGovern Scottish courts are cracking down on environmental crime as a recent case illustrates, John McGovern writes.

David S Christie Technology is reducing the reliance on traditional courtroom hearings, writes David S Christie.

Steven Jansch The insolvency regime seems to be in a perpetual state of flux, writes Steven Jansch.

Rob Marrs Rob Marrs, head of education at the Law Society of Scotland, discusses the rarely addressed question of gender equality in the legal profession – for men.

Ross McKenzie Ross McKenzie warns that the way organisations handle personal information will need to go through some significant changes in the coming years to accommodate the biggest change to the data protection regulatory framework since the early nineties.

Rosie Walker Now that we have had time to reflect on the Election Court’s decision in Timothy Denis Morrison & Others v Carmichael & Another EC 90, what can we say about its wider implications? Well, quite a lot actually according to Rosie Walker, who acted for Alistair Carmichael.

Paul Motion Paul Motion discusses the pitfalls associated with mitigating cyber-attacks on businesses. So, 2015 was the year of the cyber-attack, with TalkTalk, Ellen Conlin Hair & Beauty and supermarket group Morrisons all experiencing the devastating impact. The Ellen Conlin attack highlights

Simon Allison Simon Allison explains how to avoid making the same mistakes as Obi Wan Kenobi when training your Padawan.

Not every mis-sold loan results in the customer’s business failing writes Liina Tulk (pictured) in an overview of the recent Court of Session decision in the case of John Glare v Clydesdale Bank Plc. Over the last few years many SMEs have blamed Clydesdale for mis-selling them Tailored Business Lo

Hamish Lean (pictured) discusses reforms relating to agricultural tenancies including the introduction of a tenant farming commissioner and the issue of the right to buy for 1991 Act tenants. Many readers will be aware that the Land Reform (Scotland) Bill currently making its way through the Scottis

Gordon Jackson QC Gordon Jackson QC notes that all those who uphold the rule of law should be accorded equal respect.

Zibya Bashir Zibya Bashir discusses the provisions (or lack thereof) dealing with the enforcement of heritable securities where the heritable proprietor is a dissolved limited company.

Fiona Davidson Fiona Davidson discusses an early Christmas present from Lord Tyre for those looking to challenge public procurement decisions.