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This article seeks to provide advisors with an essential overview of powers of attorney and how instructions by attorneys should be handled. Powers of attorney (POA) are documents which enable individuals to appoint a specific person to act on their behalf, known as an “attorney”. The powers contained in a POA are most commonly used when an individual loses capacity or is out of the country for a period of time. POAs are governed by the Adults with Incapacity (Scotland) Act 2000 (“the Act”).

Workers have a statutory right to be accompanied at certain disciplinary and grievance hearings by a work colleague, trade union official or certified union representative. The recent case of Wolfe v Taka Mayfair Ltd 2026 makes it clear that this is conditional on the worker making a reasonable request to be accompanied.

For many people, trusts are associated with tax planning or complex family wealth structures. In practice, trusts can be a valuable planning tool in a wide range of circumstances and are often used to provide protection, flexibility and long-term financial support for a range of individuals.

This webinar focused on the significant upcoming changes to right to work checks due to come into force from 1 October 2026 which will extend the requirement to do right to work checks to workers, certain subcontractors and online matching services. From that date employers may be liable for civil penalties for their own workers or for those engaged by third parties whom they sub-contract to in certain circumstances.

Among the measures recently announced in the Scottish Government’s “Programme for Government 2026 – 2031” (the Programme) (linked here) was the establishment of a new Major Projects Office (the MPO) which will commence operations in 2026 – 2027. The MPO will accelerate progress on nationally and strategically significant investment and private capital projects by helping to remove barriers to project delivery and private investment across key sectors such as housing and energy.

The drive to net zero by 2045 in Scotland is currently a hot topic for discussion in articles, roadshows and reports. The Highlands and Islands has a major part to play in the transition from traditional oil and gas to renewable energy but, in order to play that part, it is essential that the region capitalises on the vast natural resources available to it. To achieve this, significant investment is required.

Scotland’s Census 2022 recorded 292,250 cohabiting couples across the country, an increase of 25.2% since the 2011 census. Just under 36% of cohabiting couple households (103,972) had dependent children. It appears that more couples choose either to marry later in life, after a period of cohabitation and the birth of children, or not to enter into a marriage or civil partnership at all.

The UK Government has brought forward the date on which new laws on subscription contracts will come into force in the UK. Previously delayed until Spring 2027, the new consumer subscription contracts regime introduced by the Digital Markets, Competition and Consumers Act 2024 (“DMCCA”) will now start in January 2027. As previously discussed in our blog, many of the important details under the DMCCA were left to be addressed through secondary legislation.

When contemplating passing wealth on to the next generation, inheritance tax is often one of the biggest challenges families in the UK face. Broadly, it is charged on the value of a person’s assets when they die, after taking account of their available nil rate band of up to £325,000, along with any other reliefs and exemptions.

Young people who are senior school pupils will likely have experienced significant new freedoms around their 17th and 18thbirthdays. Obtaining a driving license and going out to bars and clubs has given them a taste of the freedom that awaits them at college or university. However, although going away from home for the first time is an exciting and refreshing experience for many young people, it also brings with it new pitfalls, risks and potential dangers that they may not have considered.