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Member Articles


Reform at Last: The Aged Care Act 2024 and What to Expect on 1 July 2025

In response to the Royal Commission’s findings of systemic neglect and governance failures, the Aged Care Act 2024 introduces reforms aimed at strengthening transparency, accountability and rights-based care within the ...

Scottish Tax Receipts- The Cost of Tax Policy Differences

We have now entered the 9th tax year in which HM Revenue and Customs operates separate Scottish tax rates for non-savings income. It’s fair to say that the divergence of UK tax rates has become more significant in rec ...

Making Tax Digital (MTD) for Income Tax

HRMC has confirmed that Making Tax Digital (MTD) will be introduced from 6 April 2026. This new system will digitise the income tax system in the UK. The first taxpayers to be mandated to use the new system will be thos ...

What Employers Need to Know About The New EEOC Guidance Regarding DEI–Related Discrimination

On March 19, 2025, the United States Equal Employment Opportunity Commission (EEOC) and the United States Justice Department jointly issued two technical assistance documents focused on educating the public about DEI-rel ...

Moveable Transactions (Scotland) Act 2023 - A(s)sign of Opportunities to Come

The Moveable Transactions (Scotland) Act 2023 (MTSA) came into force on 1 April 2025 and changed how security is taken over moveable assets in Scotland – bringing new opportunities for lenders and borrowers alike. If ...

Block Earner Triumphs in ASIC Appeal

Steven Pettigrove and Luke Higgins dive into the Full Federal Court’s landmark decision in Australian Securities and Investments Commission v Web3 Ventures Pty Ltd [2025] FCAFC 58, where the Full Federal Court of Austr ...

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