Blogs & opinions

Code of practice guides employers over illegal working
New code sets out checks, civil penalties, and defences

Clearing own name did not meet public interest disclosure test
Defamation counted as breach of law, but disclosure not protected

Letter: coping with caring
What others don't see you having to live with when an elderly parent develops dementia

Flexible is possible
As this month's lead feature illustrates, large and small firms alike can operate flexible working practices, and there appear to be few issues with clients when they do

All trusts to be required to register with TRS
Fifth Anti-Money Laundering Directive to take effect by next year

Government looking for answers on trust taxation
HMRC asking how to make system simpler and more transparent

Ministers proposing to leave legal rights alone
No action on SLC plan to extend rights over whole estate

OPG updates: bonds of caution; revised PoAs
New improved bond facility through arrangement with Marsh

Updates to IHT 400s on gifts and jewellery
HMRC asks about agent's authority; raises value threshold

Letter: Society backing Scots law
A reply to Graeme McCormick

Seeking the positive
A bit of flexibility and imagination can achieve things this year, whether for a business in the face of Brexit or for employees to improve their work-life balance, and wellbeing

Letter: an annual plan for Scots law?
The Society's annual plan should include projects to enhance Scots law and its relevance to Scotland's people

A turbulent Christmas
Depressing divisions and a lack of clear thinking dominate the Brexit scene. But (stop press) there is something positive in the official reaction to the legal aid review

Intention at purchase key to matrimonial property dispute
Wife shows how to use s 9 principles to win capital sum

Sheriff wrong to decide case when proof part heard
Having ordered a proof and heard some evidence, it had to conclude

Pension subject to Dutch law left out of account
Contingent interest in share scheme counted once value known

Bar for permanence applications not quite so high
Sheriff held to have placed too great an onus on council

Permanence order decisions failed to take holistic approach
Inner House allows council appeal in interests of child's welfare

Letter: protest at letting agent regime
An objection to the information being required of already regulated solicitors under the new mandatory scheme

Letter: difference in principle
Yes, Scots law differs from English in being based on principle

Put to the test
The Society's position as regulator will come under renewed scrutiny following the Roberton report, but the report itself should equally be subjected to proper scrutiny

HMRC investigating more estates for IHT underpayment
Residential property valuations most likely to be queried

Widowed parent's allowance should not depend on marriage: UKSC
Rule excluding cohabitants contrary to Human Rights Convention

Holiday lets: IHT relief after all?
Tribunal accepts case based on activities and services provided