Crowdfunding is the process of raising money (usually online) by asking large numbers of people for small amounts of money. Last year, it was estimated that almost £1 billion was raised through crowd funding worldwide. In response to this rapid growth, the Financial Conduct Authority (FCA) published a new set of rules and guidelines for UK crowdfunding platforms in April 2014. How do these rules aim to protect investors?
The Land and Buildings Transaction Tax Act was passed on 25 June 2013, introducing the first purely Scottish tax in more than 300 years (from 1 April 2015). Partner David Gibson asks: Is it a trailblazer for things to come?
Traditionally, where employers have been considering large scale redundancies, there has been an obligation to consult collectively with Union representatives or other elected representatives in the following scenarios: