Public policy highlights January 2025 including Criminal Justice Modernisation and Abusive Behaviour Reviews (Scotland) Bill

Every month, the Law Society Policy Team and its network of committee volunteers respond to a variety of consultations and comment on a range of Bills, helping to shape good law for the benefit of its members and in the public interest.

The new year got off to a busy start and the following is a taste of some of the Society’s policy work in January.

Criminal Justice Modernisation and Abusive Behaviour Reviews (Scotland) Bill

The Law Society Criminal Law Committee responded to the call by the Scottish Parliament’s Criminal Justice Committee for views on the Criminal Justice Modernisation and Abusive Behaviour Reviews (Scotland) Bill. The Society’s committee convener, Stuart Munro, gave evidence before the Scottish Parliament on 22 January.

The Society supports proposals to make permanent the temporary changes in the Coronavirus (Recovery and Reform) (Scotland) Act 2022, allowing for the electronic signing and sending of documents in criminal cases. The Society notes that these measures improved the efficiency and effectiveness of the criminal justice system, and that they help to prepare for any future disruption and support hybrid working.

The Law Society has reservations over proposals that where a person appears in court for the first time from police custody in criminal proceedings, the case may be called in any sheriff court in Scotland, no matter where the alleged offence took place. The Society recommends that local justice should be chosen over other options when possible.

Find out more about the Society’s work on the Bill and watch the evidence session

Public Authorities (Fraud, Error and Recovery) Bill

The Public Authorities (Fraud, Error and Recovery) Bill makes provisions to identify, prevent and deter fraud and error, and enable the recovery of debt, both in the public sector and in the benefits system.  

In the Law Society Administrative Justice Sub-Committee’s second reading briefing, it noted that the total rate of benefit expenditure overpaid in the 2024 financial year was 3.7% and questioned whether the Bill’s wide-ranging powers are necessary to address issues in such a small percentage of cases.

The committee also pointed out that many claimants who would be subject to the legislation may be vulnerable, have disabilities, or have language, literacy or mental health issues. The committee suggests that, should the Bill become law, these groups would require access to support and questions how this would be resourced, given the limited means within both the advice services and legal aid sector. 

Find out more about the Society’s work on the Bill

HM Revenue & Customs consultation: Inheritance tax on pensions – liability, reporting and payment

As announced at the 2024 autumn budget, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes and pension scheme administrators (PSAs) will become liable for reporting and paying any inheritance tax due on pensions to HMRC.

The Law Society’s Tax Law, Trust and Succession Law, and Pensions sub-committees responded to the consultation, suggesting that the proposed new approach to reporting and payment requirements for pension schemes creates a number of complexities and possible unintended consequences.

It is now very common for a deceased person to have multiple pensions and for the personal estate set out in the Inheritance Tax Account (IHT400) not to represent the final estate. Multiple changes are not uncommon and additional assets can come to light some time after the date of death. The reporting and payment requirements proposed will create a significant additional administration burden for personal representitives for the deceased’s estate, PSAs and HMRC, in many cases in respect of fairly modest estates. In practice, inevitable additional costs will lie with the estate beneficiaries who, as the consultation document identifies, may not be the pension beneficiaries. 

Find out more about the consultation and read the Society's full response

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