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While non-domiciled individuals (“non-doms”) have traditionally received favourable tax treatment in the UK, a number of reforms were announced in the 2015 summer Budget to widen the scope of the UK tax net.  Last week’s Finance Bill contains a number of provisions which bring these changes into force from 6 April 2017.

It has long been the case that human activities produce large amounts of records of what has happened and of what people have said and done. Now that so much of what people do and say is done through connected electronic devices, and so much of what happens is monitored electronically, more and more data is produced, and it is easier than ever to gather very large amounts of that data. This is further facilitated by the availability and cost of storage capacity. Taken together with the availability and cost of computing power, it is easier than ever to store and process huge volumes of data.

The introduction of 'Pursuer’s Offers' is the latest in a number of recent changes to the Court rules.  These changes come into force on 3 April 2017 and apply to both Court of Session and Sheriff Court actions.  They follow the theme of encouraging litigants to settle cases before they reach an evidential hearing in a case.

On 30 November 2016, the Scottish Law Commission (‘SLC’) published a discussion paper on penalty clauses as part of its current review of contract law in Scotland (‘2016 Discussion Paper’). It has been a long standing principle of Scots law (and the law of England and Wales) that penalty clauses are unenforceable. Identifying a need for review of this area of the law, SLC previously published a discussion paper (1997) and report (1999) on the issue which set out proposals for reform. However, following a consultation on a draft Penalty Clauses (Scotland) Bill (which took forward the recommendations made by the SLC) the Scottish Government determined that further work was required in relation to this area of the law.

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