Law360: The Scottish government has won its appeal against a retired trial judge after the Employment Appeal Tribunal (EAT) ruled that she was not a part-time worker when she served on the country's criminal appeals court.

Accountant in Bankruptcy, Scotland’s insolvency service, has reported that the Money Advice Trust has confirmed the trigger figures for the Common Financial Statement (CFS) will be updated on 1 April 2024. Updated figures will be published on the CFS website from that date onwards. If a licence holding organisation requires these figures prior to this date, figures can be requested directly from Money Advice Trust.

What is Scottish landfill tax? Scottish landfill tax (SLfT) is an environmental tax administrated by Revenue Scotland with support from the Scottish Environment Protection Agency (SEPA). Since 1 April 2015, disposals of waste to landfill in Scotland are no longer subject to UK landfill tax, but are instead subject to SLfT. Who pays SLfT? Ordinarily, the operator of the landfill site is liable to pay landfill tax. The operator is the person who holds the authorisation for the landfill site. However, where the authorisation holder has no direct involvement in operating the site, the Scottish Ministers may make regulations extending liability to pay tax to the ‘controller’ of the site. The controller is the person who decides what material is allowed to be deposited on the landfill site. The person liable to pay the tax charged on a taxable disposal made at an unauthorised landfill site is any person who made the disposal or knowingly permitted it to be made. See What is a landfill site? below. Those disposing of waste at landfill sites

A limited partnership registered in Scotland under the Limited partnership Act 1907.

Partnerships formed under the law of Scotland have distinct legal status under section 4 of the Partnership Act 1890. An eligible Scottish partnership (ESP) is: • a limited partnership registered in Scotland under the Limited Partnership Act 1907 (Scottish limited partnership (SLP)), or • a general partnership which is constituted under the law of Scotland, for any period in which it is a qualifying partnership under regulation 3 of the Partnership (Accounts) Regulations 2008 (SI 2008/569) (Scottish qualifying partnership (SQP)). An SQP is a Scottish partnership whose members are all limited companies (or unlimited companies whose own members are all limited companies). Since 26 June 2017 eligible Scottish partnerships must maintain information about people with significant control over the eligible Scottish partnership. This is the date when the Scottish Partnerships (Register of People with Significant Control) Regulations 2017 (SI 2017/694) (the Scottish Regulations) came into force. These regulations adopt a modified version of the regime in Part 21A of the Companies Act 2006 (CA 2006) to SLPs and SQPs.

The Scottish Property case tracker is a list of key judgments from 2026 which we consider relevant to Scottish property lawyers. Cases are listed in reverse chronological order. See also the Scottish property key developments tracker—2026, which tracks the progress of appeal cases, which, once decided, are then added to this document together with all cases that we consider relevant to Scottish property lawyers. In this tracker, the following abbreviations are used: • FTS—First Tier Tribunal for Scotland • LTS—Lands Tribunal Scotland • UTS—Upper Tribunal for Scotland October 2026 Case Judgment date Summary Leonardo Hotel Management (UK) Ltd v Galliford Try Building 2014 Ltd [2026] CSOH 103Court of Session allows defective cladding claims to proceed on the basis of concealment of defects despite prescription challenges 20 October 2026 The Court of Session, Outer House, refused the motions of the first and second defenders and the third party seeking absolvitor or dismissal of the claim concerning alleged cladding defects at the Leonardo Inn Hotel, Aberdeen. The court held, among other things, that

This tracker sets out key upcoming developments relevant to Scottish property lawyers, including appeal cases, implementation of key legislation, Bills, consultations, calls for evidence and papers. For property related cases in 2026 see: Scottish property cases tracker—2026. Appeal cases What’s happening? When? Find out more Lorna McLean v Elderbridge Limited Reclaiming motion from Lord Lake’s Outer House opinion, [2026] CSOH 4 The reclaiming motion was listed in the Inner House for a continued procedural hearing on 16 June 2026. Judgment awaited. The proceedings concern a standard security over properties on the Breda Estate, Alford, related loan agreements, a calling-up notice, reduction / suspension and interdict against enforcement, with issues including assignation to Elderbridge, assignee liability and damages linked to refusal to discharge / assertion of the standard security. Bills What’s happening? When? Find out more Consultations and papers What’s happening? When? Find out more Scottish Government consults on community engagement obligations and large land holdings guidance under Land Reform (Scotland) Act 2025 (LR(S)A 2025) Opened 20 October 2026

ARCHIVED: This tracker has been archived and is not maintained. This tracker sets out key upcoming developments relevant to Scottish property lawyers, including appeal cases, legislation, Bills, consultations, calls for evidence and papers and possible future development. Appeal cases What’s happening? When? Find out more Elizabeth Pirnie v Douglas Rarity Appeal heard in the Court of Session on 28 October 2025. Judgement pending. This is an appeal against a decision of the Lands Tribunal Scotland (LTS) in Douglas Rarity v Elizabeth Pirnie [2024] LTS 37, LTS/LR/2023/0011 which was a Land Register appeal about a disputed room at 2 Kirk Lodge, Pitlochry and whether the Land Register is manifestly inaccurate and should be rectified. Forthwell Limited v Pontegadea UK Limited Landlord and tenant (Glasgow ‘Rogano’). Issue: whether damages can include losses sustained by a subsidiary (transferred loss) [2024] CSIH 38, 2025 SC 127, 2024 Scot (D) 2/11 The appeal has been listed for hearing by the Supreme Court to be heard on the 2 March 2026. The case arises from a lease

A general partnership which is constituted under the law of Scotland, for any period in which it is a qualifying partnership under regulation 3 of the Partnership (Accounts) Regulations 2008 (SI 2008/569) (Scottish qualifying partnership). A Scottish qualifying partnership is a partnership whose members are all limited companies (or unlimited companies whose own members are all limited companies).

The rate of income tax payable from 6 April 2018 by taxpayers with Scottish residency status.

In Scotland, the most serious criminal offences are prosecuted using the solemn procedure. Solemn procedure is regulated by the Criminal Procedure (Scotland) Act 1995 (CP(S)A

In Scotland, less serious offences are prosecuted on a summary complaint. Summary procedure is regulated by Part IX of the Criminal Procedure