MSHB

Business Rates And Revaluation

Business rates, also known as non-domestic rates, are taxes paid to the Scottish Government on the right to use and occupy commercial property. Business rates are based on the rateable value of a property. It is the Independent Scottish Assessors that determine this rateable value. To calculate the amount paid by ratepayers, the rateable value is taken and then multiplied by the rate’s poundage. On 1^st April 2023, all rateable properties will be revalued causing significant change to business rates across Scotland.

2023 could prove to be the year in which we see some of the biggest changes to Employment Law for a generation.  With a huge number of potential amendments to current legislation on the horizon we look at the things to watch out for over the next 12 months.

As a member of the International Lawyers Network, which gives our clients access to legal advice across the globe,  Miller Samuel Hill Brown is pleased to share with you the third release of its publication, "Bankruptcy, Insolvency & Rehabilitation Proceedings: An International Guide." This collaborative electronic guide offers a summary of key insolvency law principles across 15 different countries, serving as a quick, practical reference for those with bankruptcy and insolvency needs in these jurisdictions.

This year, our employee-led charity committee voted to support Maggie’s to help the charity’s efforts to provide support for people living with cancer and their families. Throughout this year we have undertaken a number of fundraising events, with the firewalk being our final fundraiser of the year.