ARCHIVED: This archived Practice Note considered the key legal developments during 2025 for dispute resolution practitioners in Scotland. This Practice Note provides a summary of the key legal developments that are expected to impact Scottish dispute resolution lawyers during 2025 and beyond. It also summarises the key developments which have already taken place in 2025. Key primary legislation Information on primary legislation and the progress of UK government bills relevant to the field of dispute resolution that have been tabled in either the House of Commons or the House of Lords in the UK Parliament (and that may contain provisions applicable to Scotland), can be found in Practice Note: Tracker—legislation, consultations and other developments—Dispute Resolution. This tracker is designed to assist Scottish dispute resolution practitioners keep up to date with Acts of the Scottish Parliament and Bills being examined by the Scottish Parliament that will impact Scottish civil litigation Bill/Act Subject Analysis Further material Contract (Formation and Remedies) (Scotland) Bill The Bill aims to modernise and clarify contract law in Scotland.

This Practice Note provides a summary of the key legal developments that are expected to impact Scottish dispute resolution lawyers during 2026 and beyond. It also summarises the key developments which have already taken place in 2026. Key primary legislation Information on primary legislation and the progress of UK government bills relevant to the field of dispute resolution that have been tabled in either the House of Commons or the House of Lords in the UK Parliament (and that may contain provisions applicable to Scotland), can be found in Practice Note: Tracker—legislation, consultations and other developments—Dispute Resolution. This tracker is designed to assist Scottish dispute resolution practitioners to keep up to date with Acts of the Scottish Parliament and Bills being examined by the Scottish Parliament that will impact Scottish civil litigation Bill/Act Subject Analysis Further material Contract (Formation and Remedies) (Scotland) Act 2026 The Act modernises and clarifies contract law in Scotland. It is based on recommendations made by the Scottish Law Commission in its review of contract law.The Act was passed by the

This Practice Note outlines the Scottish procedure for civil recovery in the Sheriff Court in relation to cash, listed assets and accounts. It also details the investigatory powers available in the civil recovery process. It does not cover obtaining a civil recovery order in the Court of Session under Chapter 3 of Part 5 of the Proceeds of Crime Act 2002 (POCA 2002). For guidance, see Practice Note: Scottish civil recovery—process and procedure in the Court of Session. For details on the equivalent England and Wales jurisdiction, see Practice Notes: Civil recovery orders under the Proceeds of Crime Act 2002 and Civil recovery under POCA 2002—procedure. Statutory framework for civil recovery in Scotland POCA 2002, Pt 5 entitles enforcement authorities to bring civil proceedings with a view to recovering property, cash or (by virtue of the provisions introduced by Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023)) a cryptoasset which has been obtained through, or is intended to be used in, unlawful conduct.

This Practice Note outlines the Scottish procedure for civil recovery in the sheriff court relating to cryptoassets. For guidance on the Scottish procedure for civil recovery in the sheriff court in relation to cash, listed assets, and accounts, see Practice Note: Scottish civil recovery in the sheriff court—cash, listed assets, accounts and investigatory powers. For guidance on the Court of Session process, see Practice Note: Scottish civil recovery—process and procedure in the Court of Session. Search, seizure and detention of cryptoassets (Chapter 3C) This section deals with the Scotland-specific aspects under Chapter 3C of the Proceeds of Crime Act 2002 (POCA 2002). For further guidance, see our E&W Practice Note: Search, detention, recovery and conversion of cryptoassets under POCA 2002—civil recovery. In November 2024, the powers to search for cash under POCA 2002, s 298, and listed assets under POCA 2002, s 303C, were also extended to include cryptoasset-related items. A code of practice will provide guidance on the circumstances and way such powers can be exercised. Reports of

This Practice Note outlines the Scottish procedure for obtaining a civil recovery order in the Court of Session under Chapter 2 of Part 5 of the Proceeds of Crime Act 2002 (POCA 2002). This Practice Note does not cover the civil recovery procedures in the Sheriff Court. For details on the equivalent England and Wales jurisdiction, see Practice Notes: Civil recovery orders under the Proceeds of Crime Act 2002 and Civil recovery under POCA 2002—procedure. Statutory framework POCA 2002, Pt 5 entitles enforcement authorities to bring civil proceedings with a view to recovering property, cash or (by virtue of the new provisions introduced in November 2024 by Schedule 9 to the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023)) a cryptoasset which has been obtained through, or is intended to be used in, unlawful conduct. See our E&W Practice Note: Civil recovery orders under the Proceeds of Crime Act 2002. This Practice Note deals with civil recovery proceedings in the Court of Session under POCA 2002, Pt 5, Ch 2. Civil

This Practice Note outlines the confiscation procedure contained in the Proceeds of Crime Act 2002 (POCA 2002) including the amendments brought in by Schedule 8 to the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) as it applies in Scotland. Schedule 8 amended the Proceeds of Crime Act 2022 to make provisions in connection with cryptoassets and confiscation orders. These amendments have not yet been brought into force. Introduction to Scottish confiscation law and procedure Confiscation refers to the process by which the accused’s financial benefit from crime is removed following a criminal conviction. The confiscation provisions contained within the Proceeds of Crime Act 2002 (POCA 2002) are designed to enable the seizure of the proceeds of crime to: • disincentivise criminal activity, and • prevent criminals retaining the proceeds of crime following conviction This Practice Note is concerned with the confiscation process and procedure in Scotland. For the equivalent provisions that apply in England and Wales, see subtopic: Restraint and Confiscation. A confiscation order is one for payment of a sum of money

This Practice Note provides an overview of some of the more illustrative Scottish court decisions in the area of contractual disputes. Although it is critical to analyse each case on its own unique set of factual and legal circumstances, it is useful to understand the operation of the key legal principles in their factual context. For guidance on the well-established general principles applicable in contractual dispute cases pertaining to interpretation and remedies for breach, see our E&W guidance: • Contract interpretation—overview • Contractual breach damages and remedies—overview For information on other aspects of Scottish civil litigation, see our topic: Scottish dispute resolution, which links through to more detailed guidance. Case details and analysis Nature of dispute Judgment/key issues considered BPL Contracts (Scotland) Ltd v Beattie FRC Ltd 6 March 2026Court of Session, Outer House[2026] CSOH 22 This action arose out of the Aberdeen Harbour expansion works. The defender was the main contractor and the pursuer was engaged in relation to two works: the Crown Wall works and

Restructuring & Insolvency analysis: The Court of Session sanctioned Waldorf CNS (I) Ltd's Part 26A restructuring plan, applying the cross-class cram down to HMRC despite its opposition. Lord Lake held that HMRC has no special immunity from Part 26A and that the 'no worse off' test principally compares the value of a creditor's rights against the plan company under the plan with the relevant alternative, rather than wider fiscal effects such as a purchaser's future use of tax losses. The decision confirms that broader Exchequer consequences are matters for the court's sanction discretion, not the statutory test. Practitioners should ensure meaningful creditor engagement, a fair allocation of restructuring surplus and clear expert evidence, particularly where out-of-the-money creditors dissent. Produced in partnership with Michael Thomson, Fiona Carlin, Riccardo Alonzi and Mairead Smith of Burness Paull LLP.

This Practice Note explains the appeal procedures in Scotland for solemn crime. For information on appeal procedures in Scotland for summary crime, see Practice Note: Scottish criminal appeals: summary procedure. For information on Scottish solemn criminal procedure, see Practice Note: Solemn procedure in Scottish criminal proceedings. See also, more generally, Practice Note: The investigation and prosecution of criminal offences in Scotland. Update effective 1 December 2025: modernisation of criminal court procedure Several permanent reforms have been introduced by the Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Act 2025. These reforms replace previous temporary measures introduced during the COVID-19 pandemic. Practitioners should ensure all procedural references in this Practice Note are read in light of these statutory changes. Electronic signatures and document transmission Under CP(S)A 1995, ss 303C–303F, documents in criminal proceedings may be signed electronically and transmitted by electronic means to an accused person or their legal representative subject to the requirements in those provisions. Virtual attendance at hearings The court can suspend the requirement for physical attendance

This Practice Note explains the appeal procedures in Scotland for summary crime. For information on appeal procedures in Scotland for solemn crime, see Practice Note: Scottish criminal appeals—solemn procedure. For detailed guidance on Scottish summary procedure, see Practice Note: Summary procedure in Scottish criminal proceedings. See also, more generally, Practice Note: The investigation and prosecution of criminal offences in Scotland. Update effective 1 December 2025: modernisation of criminal court procedure Several permanent reforms have been introduced by the Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Act 2025. These reforms replace previous temporary measures introduced during the COVID-19 pandemic. Practitioners should ensure all procedural references in this Practice Note are read in light of these statutory changes. Electronic signatures and document transmission Under CP(S)A 1995, ss 303C–303F, documents in criminal proceedings may be signed electronically and transmitted by electronic means to an accused person or their legal representative subject to the requirements in those provisions. Virtual attendance at hearings The court can suspend the requirement for physical attendance

There are three types of suspects that may be questioned: • an individual not yet arrested but in respect of whom a police officer has reasonable grounds for suspecting has committed, or is committing, an offence. A police constable has powers to ask certain questions of that individual • suspects in police custody. The rights afforded to persons questioned in police custody are contained in the Criminal Justice (Scotland) Act 2016 (CJ(S)A 2016) • an individual attending a police station or other premises voluntarily for the purpose of being questioned as a suspect. Where Police Scotland, or a regulatory authority with powers to question, consider that a corporate crime offence has been, or is being, committed, they will often ask an individual to attend to be questioned as a suspect on a voluntary basis Powers to question different types of suspect Section 13 powers Section 13 of the Criminal Procedure (Scotland) Act 1995 (CP(S)A 1995) gives a police constable the power to put certain questions to an individual

Practitioners will be familiar with the concepts of ‘detention’ and ‘arrest’ under the Criminal Procedure (Scotland) Act 1995 (CP(S)A 1995). So far as relevant to this Practice Note, the relevant provisions of CP(S)A 1995, including the provisions as regards police questioning and access to a solicitor, were repealed under the Criminal Justice (Scotland) Act 2016 (CJ(S)A 2016). It replaced the concepts of ‘detention’ and ‘arrest’ with a unitary concept of ‘arrest’ and made provisions for police custody, the rights of arrested persons, police powers, police questioning, and release from police custody. It also introduced a status of ‘officially accused’ persons. CJ(S)A 2016, s 1 gives police officers the power to arrest, without a warrant, a person suspected of having committed, or committing, an offence in Scotland. The legal basis for arrest, the relevant procedural issues, the rights afforded to arrested persons and the duties imposed on, and powers exercisable by, police officers are set out below. Two points are particularly relevant to corporate