AiB corporate insolvency stats – comment from Gilson Gray
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AiB corporate insolvency stats – comment from Gilson Gray
24th July 2026David Alexander, head of debt recovery at full-service law firm Gilson Gray, said: “The latest figures present a mixed picture. On the one hand, corporate insolvencies have fallen significantly compared with the same period last year, down by almost 28% which will be welcome news for many businesses. However, insolvency…
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Succession planning takes centre stage under new farming tax rules
29th June 2026Claire McNaught, legal director at full-service law firm Gilson Gray Farming families across the UK are now operating under updated inheritance tax rules for Agricultural Property Relief (APR) and Business Property Relief (BPR), which apply to deaths from 6 April 2026. For many, this marks a significant shift in…
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Pop-Up & Pour: Navigating Scotland’s Licensing Rules for Temporary Events
23rd June 2026With summer months fast approaching, pop-up businesses are appearing across Scotland. From artisan food stalls and seasonal bars to festival food trucks, their flexibility and strong appeal are generating a buzz for brands, consumers and entrepreneurs alike. Whether you are planning a food truck in Glasgow, a temporary cocktail bar…
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Why Southampton’s Punishment Could Cost Players More Than People Realise
23rd June 2026The Southampton story is being discussed as a scandal about spying, points deductions and play-off chaos. For the players, it may also be a very personal financial issue. Footballers are paid well. There is no point pretending otherwise. At the top level, the money is significant. Far beyond what most…
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Clawback Agreements in Scottish Property Transactions
23rd June 2026When buying or selling commercial property, the agreed price is not always the end of the story. In many transactions, a property’s true value could depend on what may happen after completion, particularly where there is future development potential. That is where a clawback agreement comes into play. Clawback provisions…
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What happens to your social media accounts when you die?
23rd June 2026The digital age has most certainly dawned upon us, whether we like it or not, and for most people, this will mean that they have an online presence of some description, typically taking the form of a social media account. This creates the need, therefore, to think practically about our…
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Co-Parenting Apps in Scotland
23rd June 2026Separation or divorce can be emotionally challenging for families, especially when children are involved. For parents who share responsibilities after separation, communication and organisation are critical. In recent years, co-parenting apps have become an effective tool for helping separated parents coordinate schedules, share information about their children, and reduce conflict…
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Scrap Metal Dealer Licence Scotland
22nd June 2026Anyone dealing in scrap metal in Scotland must comply with strict legal requirements, including obtaining the appropriate licence. The rules are primarily set out in the Civic Government (Scotland) Act 1982, which governs scrap metal dealing and related activities. This guide explains who needs a scrap metal dealer licence in…
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Protection from Harassment Act 1997 (Scotland)
22nd June 2026Harassment can be deeply distressing, and in Scotland, it doesn’t need to be criminal to be unlawful. Under Section 8 of the Protection from Harassment Act 1997, individuals and businesses may pursue a civil harassment claim, even where no police action has been taken. A claim may arise where there…
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Warranties in private company SPAs
2nd June 2026Warranties in private company SPAs: what buyers care about In private company acquisitions, warranties are one of the most heavily negotiated parts of a share purchase agreement (SPA). Sellers often see them as a long list of legal statements. Buyers, on the other hand, view them as an important tool…
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