Insights & Updates
Timely commentary on Scottish and UK law — written by our solicitors for the clients, businesses, and advisers we serve.
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Scottish Budget 2025: Key Corporate Tax Implications for Edinburgh Businesses
The Scottish Government's 2025 Budget introduces several measures with material implications for corporate structures operating in Scotland. We outline what directors and shareholders need to know.
All insights published by Bennington Legal are for general informational purposes only and do not constitute legal advice.
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Court of Session: 2026 Commercial Practice Direction Update
New procedural rules affecting commercial actions in the Court of Session take effect from April 2026. Parties to ongoing and prospective litigation should review their strategies accordingly.
Land Reform (Scotland) Act 2026: What Landowners Need to Know
Scotland's most significant land reform legislation in a generation has now received Royal Assent. We examine the practical implications for rural landowners, estate managers, and developers.
Inheritance Tax Planning After the 2025 Autumn Budget
Changes to agricultural property relief and business property relief from 2026 demand urgent review of existing estate plans. Fiona Campbell sets out the key considerations.
SEIS & EIS: Updated Limits and What They Mean for Scottish Start-ups
The latest changes to SEIS and EIS qualifying rules open new doors for Scottish growth companies seeking early-stage capital. Sarah Gilmour explains the opportunities.
Break Clauses in Scottish Commercial Leases: Avoiding Common Pitfalls
Scottish commercial lease break clauses operate differently to English law. James O'Connor highlights the traps that catch tenants and landlords alike.
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