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The Office of Tax Simplification's first report on capital gains tax seeks to reduce anomalies in the tax system – but will taxpayers respond in the way the OTS expects?

An attempt by the Upper Tribunal President to progress appeals more swiftly by having most of them decided on the papers, has proved counterproductive with guidance to that effect being held unlawful

Report relating to Eric Robert Lumsden

What do reducing requirements for commercial space post-COVID mean for our city centres? Whether this is successfully managed will depend on local planning policy as well as the legal framework

The In-house Lawyers’ Committee’s four new members introduce themselves, and tell of their aims for the ILC and the challenges of the coming year

To mark 30 years of the law enabling solicitors to become solicitor advocates, the Journal begins a series of profiles by recalling how it happened, and how to qualify today

Founder-editor of Scottish Criminal Case Reports calls it a day after 40 years

Advice column: COVID is making it hard for a trainee to feel one of the team

Pro bono work can be hugely rewarding for firms and solicitors alike. This compilation by the Society shows the impact it makes on solicitors and the charities they support

Lockton revisits the topic of client account fraud with some advice and accounts of real cases reported under the Master Policy

What will it mean to be resilient in the post-COVID world?

Ahead of the Glasgow climate change summit in November this year, the Society’s survey of members’ attitudes to the subject is helping with plans to develop their interest

Reflecting on what we achieved last year should help overcome any trepidation at the year ahead

Jim McKay is head of CPD & Training at the Law Society of Scotland

Review of The Floating Charge (Macpherson)

The January 2021 selection of leisure reading, chosen by the Journal's book review editor

There are a range of means by which housebuilding and renovation could play a greater part in achieving climate change targets – but how can we incentivise the necessary investment?

The authors explain the aims and likely impact of the National Security and Investment Bill, which adds to the Government's powers to intervene in sensitive acquisitions

Office workers need to get back into their offices: an unpopular opinion or not? This blog argues that some presence there is necessary for many to make their full expected contribution

It is time to end the use of "Dear Sirs" in law firm correspondence

Completed and enacted at the last minute, but not the end of the story: the Trade and Cooperation Agreement in context, along with the further legislation passed as the Brexit process concluded

A recent EAT case raises interesting questions as to whether the Employment Tribunal or the court is likely to be the more advantageous forum for the employee in some workplace stress claims

Land reform has featured prominently in the output of the Scottish Parliament, but the work of the Scottish Land Commission could bring further significant change in the years ahead

How do we measure success in law practices? Do we tolerate poor behaviour by those we regard as successful? A performance coach believes that achieving our best involves something different