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Member Articles


UK Inheritance Tax Planning for Rural Businesses: Where Are We Now?

With speculation mounting regarding the forthcoming 2025 Autumn Budget, it’s worth revisiting the huge impact of last year’s Budget on the rural sector. The proposed changes to agricultural property relief (APR) and ...

A Guide to the ECCTA ID Verification Process

The Economic Crime and Corporate Transparency Act 2023 (ECCTA) makes significant changes to UK law. It is aimed at tackling economic crime and making UK-registered entities more transparent. One big change which will co ...

Fund Finance Laws and Regulations 2025 – The Scottish Perspective

Burness Paull has contributed to the 2025 edition of Fund Finance, published by Global Legal Insights. The paper discusses the ongoing popularity of Scottish limited partnerships in UK and international fund structur ...

Lobbying in Scotland – Getting It Right

Lobbying is an important function that enables industry to engage in the development of government policy by sharing direct experience and expertise with decision-makers. It is often a key part of a stakeholder engagemen ...

Scottish Building Safety Levy Consultation: The Clock Is Ticking

The Scottish Government’s consultation on its proposed Scottish Building Safety Levy (SBSL) is coming to a close, with a deadline of 15 August for comments. As a reminder, the Scottish Government is hoping to raise up ...

What Now for the Hospitality Sector in Light of the Changes to the UK’s Immigration Policy?

As part of the UK Government’s immigration reforms announced last month, a significant shift has been introduced for the Skilled Worker visa route. From 22 July 2025, only occupations classified at regulated qualifica ...

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