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The Competition Appeal Tribunal recently dismissed Zenōbe Energy's challenge to GEMA's proposed cap and floor scheme for long duration electricity storage installations under the Subsidy Control Act 2022. While the case did not resolve whether the scheme constitutes a subsidy, it provides crucial guidance on when subsidy decisions are made and the circumstances under which they fall outside the Tribunal's review powers.

Updates to the Equator Principles will take effect on 1 October 2020, introducing new commitments on human rights and climate change for Equator Principle Financial Institutions.

Stephanie Hepburn and Chloe Imrie discuss the outcome of the newsworthy English case of Darwall v Dartmoor National Park Authority and the contrasting positions...

Much has been said and written about the new Inheritance Tax (IHT) rules announced by the Chancellor in her October 2024 Budget.

Most people know about the main ways to pass wealth through the generations efficiently: using trusts, for example, and gifts made to individuals more than seven years in advance of death.

Recently, we have received an increasing number of enquiries from higher net worth clients exploring the use of Family Investment Companies (FICs), as a family wealth planning structure.

Recent research from the insurer Royal London found more than half of the UK adult population has not made a will, and a quarter of those have no intention of making one. Death, it seems, remains something of a taboo subject in the UK

The Scottish financial sector has always punched above its weight due, in large part, to its appetite for innovation and sharp business acumen, which it has successfully exported around the globe.

To coincide with its 250th anniversary, Shepherd and Wedderburn commissioned the University of Strathclyde's Fraser of Allander Institute to consider the future challenges and, more importantly, opportunities...

In early September, the Scottish Government outlined its Programme for Government 2018/19 in a document entitled, ‘Delivering for today, investing for tomorrow' - setting out its key objectives and spending commitments ...

On 4 December 2023, Home Secretary James Cleverly announced a jump of nearly 50% to the minimum salary threshold for sponsorship of a foreign worker from the current £26,200 to £38,700.

The UK government has now confirmed the implementation date for the change to the minimum income threshold for spouse/ partner visa applications.

Esports will this year feature in the Commonwealth Games for the first time. Alongside the Commonwealth Esports Championships, the Commonwealth Esports Forum will be held at the same venue on 5 August.

2024 has already seen significant developments in employment and immigration law. The new tax year brought legislative changes to flexible working, redundancy protection and sexual harassment.

In this handy guide Jacqueline Moore, our Head of Immigration, highlights five key issues for employers.

In this article, John Vassiliou, Senior Associate in our employment team, comments on several changes to the Skilled Worker visa route announced on 9 March 2023, which sponsor licence holders...

British businesses have long relied on temporary labour from the European Union to service short or medium-term projects. From an immigration perspective, prior to Brexit this relationship used to be frictionless.

In a decision that will be of interest to anyone with claims for mis-sold PPI insurance, the Inner House of the Court of Session refused an appeal by The Royal Bank of Scotland and in so doing,