Lindsays Life Issue 24

lindsays life

Our Services

For you and your family

Buying and Selling your Home

Child Matters

Cohabitation and Prenuptial Agreements

Divorce and Separation

Housing and Letting

Personal Injury Claims

Powers of Attorney and Guardianships

Resolving Family Disputes

Rural Services

Trusts

Wills and Executries

For Business

Agriculture and Farming

Banking and Finance

Buying and Selling Your Business

Charity Governance

Commercial Property

Commercial Disputes and Litigation

Corporate and Commercial

Employment Law for Businesses

Landed Estates

Managing a Family Business

Renewable Energy

Restructuring and Insolvency

Technology and IT

lindsays life

the life of this magazine

This magazine has been issued by Lindsays on the basis of publicly available information, internally developed data and other sources. Whilst all reasonable care has been taken to ensure the facts stated and the opinions given are correct, Lindsays does not accept any responsiblity for its content and advise that specific advice should be sought regarding the topics covered.

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Welcome to our 24th issue of Lindsays Life.

Spring and early summer is a favourite time of year for many of us here at Lindsays – and I’m sure for many of you too. It’s not just about enjoying warmer weather and longer days, it’s also about renewed energy, growth and reaching for the skies!

We’ve done that ourselves at Lindsays in a number of ways, which you can read about in this issue. One very significant development is our merger with legal practice Miller Hendry, meaning we now have our first offices in Perth and Crieff and an expanded team in Dundee.

You can also read about our latest promotions, demonstrating in practice our belief in supporting our people to grow and develop. By investing in the firm, and backing talent and skills, we make sure to serve our clients even better, and we’ll do that throughout this year and beyond.

Other articles cover the usual wide range of topics. They include information on buying a home (or helping younger relations to do so), handling disputes with neighbours, issues around getting people’s names right in Wills and Powers of Attorney, and how to avoid inheritance tax clawbacks.

We’ve also debunked some common family law myths, and covered 2023/24 updates for employers, tips for charities and separating couples on handling the cost of living crisis, e-scooters, and natural capital and changing land use – to name just a few. As I said, it’s a wide mix, and we hope you enjoy it!

Peter Tweedie Chairman

petertweedie@lindsays.co.uk

0131 656 5607

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Debunked: five urban myths around family law

People chat all the time about friends or family getting together and splitting up, yet misconceptions are rife about their rights and obligations in these situations. Here are five common misconceptions.

“Prenups are only for the rich. And they’re not binding.”

Wrong on both counts. A prenuptial agreement allows any couple to agree which assets will be counted, or not counted, as matrimonial property if they split up. Unlike in England and Wales, prenups are generally legally binding in Scotland, if certain conditions are met when they are drafted.

“If you don’t make a prenup before marriage, it’s too late.”

It may be too late for a prenup, but not for a postnup! A postnuptial agreement can be made at any time after a marriage or civil partnership and, like a prenup, it sets out what should happen to your assets if you split. It’s a useful option for couples whose financial situation changes, perhaps because of a windfall or business restructure, or where a change in circumstances has shifted the financial balance.

“The woman always gets custody of the kids.”

Well, firstly in Scotland, we now talk about ‘residence’ and ‘contact’ rather than ‘custody’ and ‘access’. And secondly, the gist of the sentence isn’t true. When parents separate, there is no requirement to have any orders granted in relation to children, unless it’s necessary where there is a genuine dispute. The court, when deciding on an issue such as residence, will then look at the best interests of the child.

Not so. Couples living together do have some rights in Scotland, but they don’t have the same automatic rights as married couples or civil partners if they separate or if one of them dies without making a Will. It may be possible to make a financial claim against an ex- or from their estate, but there are no hard and fast entitlements.

“If you pay more of the deposit on a shared home, you have a right to get it back.”

Again, this is not the case. Let’s say you buy a property in joint names with a friend or partner and you put £30,000 into the deposit. There’s no automatic right to get it back if you sell up. The way to assure this is through a cohabitation or co-purchasing agreement.

Prenups are generally legally binding in Scotland.

“Cohabitees get the same rights as spouses or civil partners.”

Philippa Abernethy Solicitor, Family Law philippaabernethy@lindsays.co.uk 0141 302 8425

Cohabiting couples do have some rights in Scotland, but not the same automatic rights as married couples or civil partners if they separate or one of them dies.

Bank of granny and grandad: a risky business

Giving a financial helping hand to grandchildren (or other relatives) can come with tax and care risks if you rush in without advice.

Around a quarter of grandparents have helped, or intend to help, grandchildren onto the housing ladder, according to research by Aviva. The typical amount given is over £31,000.

It’s a lovely thing to do when young people are struggling to raise a deposit for a home, and older generations have property wealth and investments to spare. But generous grandparents and parents should beware that making these gifts can come with a potential tax trap. If you die within seven years, an inheritance tax (IHT) bill may be payable.

Implications for care

There are other considerations for older relatives wanting to help their families with financial gifts. For example, it’s important to do the maths, keeping aside sufficient money or assets to pay your own future expenses, such as the cost of care.

In addition, if you find yourself seeking local authority assistance with care costs, your previous gifts of capital or assets could affect your entitlement.

Navigating the maze

All this means that gifting to relatives can be hazardous territory. On the one hand, people’s eagerness to avoid IHT may lead them to gift assets relatively early on; on the other hand, that could leave them with issues around their own cost of living.

Some of your options for IHT-Free Gifts

Small gifts up to £250 to anyone you wish in any tax year

Annual gifting allowance of £3,000

Gifts on weddings / civil partnerships up to £5,000 per parent or £2,500 per grandparent

Gifts out of income, as part of a regular pattern

Gifts between spouses / civil partners

Gifts made over 7 years before your death

It's a complex situation, but not an impossible one! And it certainly doesn’t mean grandparents having to leave hard-pressed relatives to struggle with the costs of a mortgage or a new boiler. Yes, there are IHT traps, but there are also plenty of reliefs and exemptions that could spare your family a surprise tax bill.

In terms of your own future financial needs, it’s difficult to predict your own future or what tax and care rules will be imposed by future government. Even so, there is plenty we can do to help you navigate this complex landscape, avoiding tax and care traps, and putting in place flexible plans designed for the ups and downs of life – whatever your age and family situation.

Alison McKay Partner, Private Client Services alisonmckay@lindsays.co.uk

0141 302 8370

People's eagerness to avoid IHT may lead them to gift assets relatively early but that could leave them with issues around their own cost of living or care costs.

Planning a house move this summer?

Summer is a great time to sell – your home will probably look at its best and there are likely to be plenty of properties available to buy. To make your summer move a great one, follow our seven tips for success.

Start with the maths

Speak to a solicitor / agent to get an initial feel for how much your property is worth and therefore your likely budget for buying your next home. Good advice on the sale price will also help attract buyers and generate competition for your property.

Contact a mortgage advisor

To avoid last-minute financing hitches, don’t delay too long the process of applying for funding. Getting a mortgage advisor’s input at this stage will give you an idea of your purchasing budget, and they can help you find an affordable, competitive mortgage deal.

Research the market

Look at what’s available where, so you start to have a good sense of what’s available in your budget. A solicitor / agent can also tell you about recent sale prices in your target area, and how quickly different types of property are selling.

Decide on your next-move essentials

You could even borrow the ‘MoSCoW’ decision-making method from the business world. It stands for ‘Must have’, ‘Should have’, ‘Could have’ and ‘Won’t have’, and is a useful filter when settling on your criteria for your next buy.

Be open-minded

Remember that some properties look worse online than they do in real life, and vice versa. So, visit as many properties as possible to help you sort the winners from the ‘also-rans’. These viewings may also give you ideas for presenting your own home in the best light.

Request Home Reports

These reports include a survey and valuation, Energy Performance Certificate (useful in the current climate!) and property questionnaire, and are very useful for helping decide whether a home is right for you. Even if it isn’t right for you, it will be helpful practice at understanding these documents.

Factor in the costs of moving

These can include Land and Buildings

Transaction Tax (LBTT), conveyancing fees, removal costs and even rental costs if you can’t move in immediately. It’s easy to forget these fees in the flush of finding the right property, but forgetting them could put serious pressure on your budget.

Maurice Allan Managing Director Residential Property

mauriceallan@lindsays.co.uk

0131 656 5740

Everybody needs good neighbours

But not everyone has them. When your next-door neighbours (or their pets) haven’t become your good friends, what options are available to you?

The Beckhams, the Rooneys, Ed Sheeran, Nigella Lawson – they’ve all delighted the tabloid press by becoming embroiled in legal fights with their neighbours.

But it’s not just the super-wealthy who conduct war over the garden wall. One 2020 survey showed that two-thirds of people (64%) in the UK have had a dispute with a neighbour, with the most common causes being noise, trees, parking and bins.

They sound like small things, but it’s not unknown for neighbourly squabbles to turn into decades-long legal battles if both parties decide to dig in. Disputes around access rights or boundaries can be especially gnarly.

What are your options?

Your remedies will depend on the issues at stake. For example, your options in a boundary dispute may differ from those involving a barking dog – though in each case, try to discuss the issues before escalating!

Noise and other irritations

If the problem involves noise, you can report it to your local Environmental Health Department – details will be on your local authority website. If this doesn’t work, one option is a court order called an interdict, prohibiting your neighbour from acting in a certain way – for example, partying, blocking your drive or harassing you. To get an interdict, you must show that the behaviour is persistent, so it’s worth keeping records to demonstrate this.

Not-so-cute pets

If their bad behaviour relates to a noisy or threatening pet, there’s a different approach, where you apply to a Justice of the Peace court (under the Civic Government (Scotland) Act 1982), for an order requiring the owner to take action. A solicitor can help with this, and some council websites have information on it. Here too, it’s useful to have records of the animal’s behaviour.

Boundary barneys

When a dispute concerns boundaries or access rights, the usual starting point should be to check your title deeds and the Land Register of Scotland. But with older properties especially, the details may not be clear-cut, so a solicitor can advise on the different options.

In all these situations, if you can’t resolve the issue directly with your neighbours, a solicitor trained in non-court dispute resolution (such as mediation) can help to find a consensual solution – avoiding the expense, delays and hostility of court. Some local authorities even provide a free neighbour dispute resolution service, so it’s worth looking on your own council’s website to check.

Adam Gardiner Associate, Dispute Resolution & Litigation adamgardiner@lindsays.co.uk 0131

656 5752

They sound like small things, but it’s not unknown for neighbourly squabbles to turn into decades-long legal battles.

Nature? No, it’s ‘natural capital’ now!

Change is on the horizon

As a result of the natural capital boom, landowners’ revenue options are changing, and so too is the countryside. For example:

Navigate with care

In Scotland we’re so rich in ‘natural capital’. It’s on the radar for governments, businesses and even farmers but what does it mean?

According to the Scottish Government definition, natural capital is the ‘renewable and non-renewable stocks of natural assets, including geology, soil, air, water, and plants and animals that combine to yield a flow of benefits to people’. In other words, it’s nature.

Clearly, Scotland’s natural capital isn’t new. What is new – or at least, higher on the political agenda – is the realisation that enhancing natural capital has a critical role in managing the climate change and biodiversity crisis.

As an example, woodlands and peat restoration can help to reduce carbon emissions, but traditional models and markets incentivised landowners to cut down forests or rear carbon-emitting livestock on their land. Hence the new interest in incentivising them to enhance their natural assets or biodiversity by putting a value on ‘ecosystem benefits’ (such as carbon sequestration) via natural capital accounting, markets and subsidies.

• The Scottish Government has a target of planting 36 million trees by 2030 and ambitious goals on peatland restoration. Grants, along with voluntary standards like the Woodland Carbon Code, aim to promote this.

• Whereas traditional forestry incentives focused on timber, new incentives will involve different types of tree and woodlands staying in place for decades, so the appearance of some parts of the country may change.

• Investors and policymakers may incentivise different approaches to wildlife management and biodiversity, not just with high-profile species like deer and hares, but with lesser-known birds and insects.

• Businesses’ growing interest in using Scottish land for ‘greening’ schemes has fuelled land price rises, and may continue to do so.

All this offers a fresh outlook for landowners, farmers and rural communities. There are opportunities in terms of subsidies and investment, but the attached conditions (financial or otherwise) could affect the management of the land for decades to come.

Therefore, just as with any journey into Scotland’s peatlands, farms, hills or more difficult terrain, tread carefully.

Leanne Gordon Director, Rural Services

leannegordon@lindsays.co.uk 0131 656 5774

Natural capital - it’s changing the way that landowners, and the rest of us, will look at nature.

There are opportunities for landowners, farmers and rural communities in terms of subsidies and investment but taking them could also affect the management of the land for decades to come.

Family and farms can be a difficult mix

A recent case in Scotland’s divorce court highlighted just how tangled things can be for farming families when relationships break down – and in particular how decisions made for business or tax reasons can have huge consequences if couples later split up.

The difficulties in the case involved the matrimonial pot (i.e the assets that are divided between the spouses if they split), and what was, and was not, included there. It’s a common scenario in farming divorces.

The grey areas

Usually, in Scotland, the matrimonial assets do not include assets which one partner has received as a gift or inheritance. You might therefore imagine that farming settlements would be simple: if the farmer has inherited the farm, it’s not a matrimonial asset.

However, the reality of farming is less black and white. A common scenario is that the farm is restructured into a company (as happened in the case above) or partnership during the marriage, perhaps for tax reasons. Unbeknown to the couple, the farm may now be a matrimonial asset.

Another common scenario is that the couple increase the size of the farm postmarriage, meaning that some elements of the farm may be in the matrimonial pot, and others not.

Added complications

The nature of farming then layers more complexity into the financial settlement – for example, how to value land and other assets; how to divide assets without affecting the farm’s commercial viability; and how to value the contribution of a spouse who had no formal role but was indispensable to the running of the farm and may even have encouraged starting new enterprises which the farm did not traditionally undertake.

So, on top of legal fees, a contested divorce process can involve large fees in forensic accounting and land valuation.

Farming foresight

Fortunately, it’s possible to avoid or mitigate these situations by following three golden rules:

One Whenever restructuring a farming business, seek legal advice on the possible matrimonial consequences of the changes.

Two Use prenuptial or postnuptial agreements to ringfence assets such as land or interests in the farming business.

Three Regard prenups and postnups as living instruments, so if you acquire new assets, tweak the structure or bring younger generations into the business, check if you need to update them.

Nina Taylor Partner, Family Law ninataylor@lindsays.co.uk

0131 656 5788

Susan Law Partner, Rural Services susanlaw@lindsays.co.uk

0131 656 5681

Divorce is always stressful, but for farming families, it can be even more so, with complex business arrangements coming into the mix. But foresight can minimise future problems.

News from lindsays

Our biggest merger to date!

Our merger with legal practice Miller Hendry further expands our team in Dundee and adds new offices in Perth and Crieff.

May 2023 saw Lindsays joining forces with Dundee and Perth-based law firm Miller Hendry which is our biggest merger to date. We’re delighted to welcome the firm’s seven partners and approximately 50 staff to Lindsays and look forward to supporting their clients across the Tayside region.

Our enlarged firm, which is branded as Lindsays, now comprises 46 partners and almost 300 people, has offices in four of Scotland’s cities – Edinburgh, Glasgow, Dundee and Perth – as well as Crieff.

Throughout our long history at Lindsays, we have adapted and evolved while remaining true to our core ethos - to provide expert, accessible and reliable lawyers supporting people with their personal, family and business affairs.

John Thom, Chairman of Miller Hendry and Alasdair Cummings, Lindsays Managing Partner.

Planned expansion

The deal with Miller Hendry is the latest chapter in Lindsays’ strategic expansion, which is designed to strengthen our offer for individuals, families and businesses across Scotland. This has included similar mergers with Shield & Kyd (2012), MacLachlan & MacKenzie (2012), RSB Macdonald (2015), Aitken Nairn (2018) and Hadden Rankin (2019).

We will continue to look for opportunities to grow further – including in the Perth area.

The perfect fit

Announcing the merger, Alasdair Cummings, Lindsays Managing Partner, said: “It’s a pleasure to welcome the team from Miller Hendry to the Lindsays family and to continue our growth through this merger. We are delighted to be now working across four cities.

“There are real synergies between Lindsays and Miller Hendry, which we see bringing significant benefit to clients and our people. Throughout our long history at Lindsays, we have adapted and evolved while remaining true to our core ethos –to provide expert, accessible and reliable lawyers supporting people with their personal, family and business affairs. The ethos at Miller Hendry chimes perfectly with that.”

John Thom, Chairman of Miller Hendry, added: “We are very pleased to be joining Lindsays. The firm has a wellearned strong reputation, which was important to us in reaching this agreement. It is the perfect fit for our clients, who will benefit from a wider range of legal services.

“Our staff will also be able to take advantage of broader career options, while remaining part of a firm which retains a family feel among its team.”

This agreement is the perfect fit for our clients, who will benefit from a wider range of legal services.

Alasdair Cummings, Lindsays Managing Partner (centre front) with Ian Beattie MBE, Lindsays Chief Operating Officer (centre right) with Miller Hendry Partners joining Lindsays: (L-R) Alison Fitzgerald, Ernest Boath, Amanda Frenz, John Thom, Richard Frenz, Alistair Duncan, James Andrew.

It's a pleasure to welcome the team from Miller Hendry to the Lindsays family and to continue our growth.

‘It’s the logical next step ’

Eilish McColgan shares her hopes and ambitions for 2023, including a Marathon.

Any new year is awash with ‘New Year, new me’ resolutions but after the most memorable year of my life in 2022, I wanted some more of the same! However, despite not wanting any change, I decided to take on an entirely new challenge in 2023: the TCS London Marathon!

I’ve known for a very long time that a marathon would be in my future. From a young age, my mum would tell me I had marathon tendencies from watching me in training, and this was backed up by British Athletics when I underwent my first physiological treadmill test.

Honestly, it wasn’t particularly what I wanted to hear. I loved the feeling of being fast and running fast, especially on the track, and I remember as a youngster thinking, ‘26 miles? No way’.

But over the years, we’ve gradually built up my training to take on the 5,000m, then the 10,000m and into my first ever half marathon. Surprisingly, I’ve really enjoyed it. Taking on the full marathon distance feels like the logical next step.

Sadly, as you may have read, I wasn’t able to do it this year. Having been unable to race the New York City Half Marathon in the spring, because I was

carrying an injury, we looked around for an alternative race. We decided on the Berlin Half Marathon, due to the depth of runners competing.

I’m proud to say that I ran a huge personal best and set a new national record in Berlin, but I also suffered an injury to my hamstring in the last 1km. Despite being told no running for four weeks after that, I got myself back running far sooner than the doctors expected and was feeling confident in my progress for London.

And then more challenges, including contractual issues with sponsors, and a problem with my knee, meant I had to withdraw.

As you can imagine, juggling all of the above has been incredibly stressful, but I’ve been in tough places before. It's sport. I know that making the decision not to race the TCS London Marathon will benefit me in the longer term. I also know I'm ready to run a fast marathon, but we will have to wait a little longer for those stars to align. And when they do, I promise it will be worth the wait!

I loved the feeling of being fast and running fast, especially on the track, and I remember as a youngster thinking, ‘26 miles? No way’.

Lindsays has sponsored three-time Olympian Eilish McColgan since 2014

The taxman strikes back

Inheritance tax investigations and clawbacks are becoming more common, as more people become liable for this unpopular and complex tax. Beware!

Earlier this year, as people were busy with New Year resolutions and the like, HMRC revealed a statistic that went largely unnoticed. For many families, however, it definitely merited attention.

The statistic in question was that, in the last tax year, it had increased the sum collected through investigations into inheritance tax (IHT) by more than 20%. So whereas £254 million IHT was clawed back from families in 2020/21, the following year, it soared to £326 million. Over 13,000 people have faced an IHT investigation since 2019.

Note that these figures are referring to actual HMRC investigations and clawbacks, not just ‘standard’ IHT bills.

What’s going on?

There are a number of stories behind these figures. The first issue is that more people are being drawn into the IHT net. Whereas the government has kept the IHT threshold at £325,000 in recent tax years, the value of property has continued to rise. So, people who thought they were ‘not wealthy enough’ to worry about IHT may find this is no longer the case. Or, rather, their families may discover this too late.

The second issue is that it’s common for families to make errors when reporting the value of estates to HMRC, perhaps through trying to save on legal fees. Common mistakes include underestimating property values, omitting bank accounts or investments, getting lost in the maze of IHT reliefs and exemptions, or not keeping records to the standard required by HMRC.

HMRC’s more active stance

There’s a third issue too, which is that HMRC appears to be more actively challenging the figures and records provided by families, resulting in unpaid IHT being clawed back from those who inherited. If it turns out that beneficiaries no longer have the assets to pay the outstanding IHT, the executors themselves may be personally liable.

Fortunately, there are two easy ways to mitigate the risks:

• Lawyers can help you reduce any IHT liability with advice on the use of different reliefs and exemptions.

• Legal advice can help executors to comply with HMRC processes when distributing the estate.

If the rising trend of 2021/2022 continues, thousands more people will be facing IHT challenges and clawbacks this year. Don’t let yourself be one of them!

Caroline Fraser Partner, Private Client Services carolinefraser@lindsays.co.uk

01382 317015

News from lindsays Supporting our paralegals

This year, we once again sponsored the Scottish Paralegal Association conference. Find out why we have been supporting for six years and why paralegals are so important to what we do.

If you’re a regular reader of lindsays life, you’ll know that we have various sponsorship activities, including supporting the annual Scottish Cross Country Season and Eilish McColgan. One sponsorship you may not yet know about is our support for the Scottish Paralegal Association (SPA) annual conferences, which this year took place in Glasgow in April. The conference, which we have sponsored since 2018, is an opportunity for paralegals to network, do their continuing professional development (CPD), and share learning. In this way, it links into the Lindsays ethos of developing our team, investing in talent and delivering for our clients.

Core to what we do

Our own 38 paralegals are an indispensable part of life at Lindsays, supporting solicitors and clients on a range of different services, depending on their department.

talent and delivering for our clients.

In our Private Client department, they may work on executries; in Rural, they may be involved in the purchase or sale of farms, estates, crofts or even islands; in Litigation, they may offer support on debt recovery; and so on.

Paralegals play a valuable role in law firms. A good deal of client work goes through them, and they’re essential to helping ensure good service is delivered to clients.

Our sponsorship of this conference and support of our paralegals links into our ethos of developing our team, investing in

Iona Kelly, HR Director

Iona Kelly, HR Director says: ‘Our paralegals work across our different offices and teams, but the common factor is how important they are to the smooth running of our work for clients.'

‘That’s why we believe so strongly in backing them and progressing their careers, from supporting the annual SPA conference, to sponsoring our

Routes into the profession

Our paralegals come to us via different routes. Some join in administration roles, and then decide to embark on paralegal qualifications; others are graduates who then go on to do paralegal training or traineeships; and others have law qualifications and decide to stay as a paralegal rather than train as a solicitor.

Lindsays can support people interested in taking the paralegal exams and also those keen to obtain the voluntary accreditation from the Law Society of Scotland.

Scotland has a variety of paralegal qualifications, from Modern Apprenticeships, to diplomas, to professional development awards in defined areas such as debt recovery, conveyancing or executries.

More recently, the Law Society of Scotland has offered further career progression with a voluntary accreditation scheme for paralegals, covering different areas of practice, and we’re very pleased to say that ten of our paralegals at Lindsays have already achieved this accreditation.

Other paralegals have used their experience to progress further in the profession.

A word from one of our Paralegals

Christine Jamieson is a Senior Paralegal in our Employment team having been with Lindsays for 15 years. She qualified as a paralegal in 2008 and since then has successfully achieved Law Society accreditation.

Christine says: 'I’m glad I worked towards the accreditation and am grateful to Lindsays for supporting me in my progression on my paralegal career path.'

own team to take the paralegal exams and then the voluntary Law Society paralegal accreditation, often with the help of in-house mentors.'

'At the same time, as a full-service law firm, with five offices and 46 partners and almost 300 people, we’re big enough to offer career progression and opportunities.'

One of these is Kirsten Boettcher, who joined Lindsays as a paralegal in 2019 following our merger with Hadden Rankin. Kirsten has since completed her law degree and diploma, and is now a trainee solicitor with Lindsays, working in our Private Client team in Edinburgh.

Kirsten Boettcher, Trainee Solicitor, Private Client Services

Christine Jamieson, Senior Paralegal, Employment

Charities should face current challenges together

As charities of all sizes grapple with the cost-of-living crisis, a rising demand for their services, staffing issues and the threat of falling income, it’s important to not only keep fundamental legal and governance issues in mind, but also the potential benefits of partnership and collaboration.

When charities with similar values, goals and charitable purposes work together, they have the capacity to cut costs, improve outcomes and reduce duplication – the latter being a topic which is mooted in the press regularly.

Safety – or solutions – in numbers

These are worrying times for charity trustees, whether you’re on the board of a sports club, a community group or a national charity. But the important thing to remember as you face these challenges is that you’re not on your own!

Other third sector organisations and their advisers are probably going through very similar challenges, and they may just be able to help. Indeed, Scotland’s charities have repeatedly shown a willingness to work together to tackle different issues.

With this in mind, it’s worth getting together with peers and advisers to discuss challenges and options. Facing the idea of a merger can be a reactive strategy, but on the other hand collaboration can be part of a more proactive strategy.

Working together can meet beneficiaries’ needs more effectively, have greater influence and perhaps expand on the range of services or support provided. The following five points could be useful discussion points.

And finally, we would advise you to talk! Little good – mentally or professionally –comes from bottling up the issues facing you or your organisation, so ask for help and ideas. There are plenty of advisers and peers ready to support you.

Leadership is essential at all stages of collaboration, therefore good governance should not be underestimated. Make sure that trustees and senior management are aware of their responsibilities and fulfil them if meaningful discussion on partnership or collaboration is to happen.

If your charity is facing a redundancy or restructure situation, ensure that your process is fair and transparent. Take no chances and if in doubt, seek legal advice.

Communicate clearly. If you don’t, you risk leaving yourself exposed to problems. Everyone – staff, trustees, advisers –needs to know what’s expected of them.

Innovate. That applies in everything you do, from operational matters to fundraising. By combining your resources, skills and knowledge you can help solve problems and maximise your public benefit. The need to be effective and creative has never been greater.

Evaluate. Developing a collaboration can take time. Circumstances may change and the desired benefits may not be achievable in the end. Therefore, it is important to review the shared objectives periodically.

Helen Kidd Partner, Head of Charities & the Third Sector

In this difficult economic climate charity trustees should remember that help and advice are available.

Working together can meet beneficiaries' needs more effectively, have greater influence and perhaps expand on the range of services or support provided.

Divorce in a cost of living crisis

The cost of living crisis is dealing a double blow to many couples. Initially, financial issues and anxieties put a strain on their relationship; and then, ironically, those same issues make it harder to split up.

We’ve seen a common pattern recently that the fear of high legal fees, on top of anxiety about how to support two separate households in a time of economic uncertainty, is stopping some couples from separating. In some cases, this could be positive, giving them an incentive to patch up their differences. In other cases, it’s less positive, preventing a separation that would be better for their wellbeing.

Kitchen-table discussions

In the latter case, the most practical way forward is to minimise the costs of a split by discussing and agreeing as much as possible before bringing in lawyers.

If a couple can decide constructively on their needs and wants post-split, a lawyer can then advise on the practicalities of how to make that happen. It’s likely to be quicker and cheaper for everyone than paying lawyers to wage a protracted family law battle!

Collaborative approaches

Of course, keeping things amicable is easier said than done, and many people understandably feel the urge to score points in their divorce discussions. However, it’s never cheap and rarely therapeutic to escalate to court, and the outcomes from a court’s decision won’t necessarily be best for either party.

In contrast, ‘collaborative’ law, where lawyers and perhaps other experts such as financial advisers or life coaches sit with couples to resolve any issues, can help things move on. Both the financial and the emotional costs can be much easier to bear – even in a cost of living crisis!

How to prepare for meeting a divorce lawyer

• Gather as much information as possible about your matrimonial finances

• Get that information in good order, so it’s immediately clear for your lawyer; that will save time

• Work out the questions you want to ask

• Be ready to be open and constructive

• Ask about bringing a friend or family member – as long as their presence won’t delay, distract or provoke!

Alison McKee Partner, Family Law alisonmckee@lindsays.co.uk 0141 302 8447

Fears about rising bills have added further uncertainty and complexity to relationship breakdowns. But even when splitting up, couples can come together to contain costs.

The power of a name

Can a change of name or gender affect the legality or benefits of a Will or Power of Attorney?

The great advantage of Wills and Powers of Attorney (PoA) is that they let you decide, respectively, who inherits your assets or manages them if you cannot do so. If you want your son, John Smith, to inherit, or manage, your estate, you have it specified in a legally binding way in a Will or PoA.

But what happens if your son, having been named in your Will or PoA, later decides to change name, or even gender?

But what happens if your son, having been named in your Will or PoA, later decides to change name, or even gender? If John Smith is no longer John Smith, can the Will or PoA still deliver your wishes?

Wills and change of name

Let’s say John has changed his name to Jamie, or Janie, Smith. Generally speaking, the executors who administer your estate can go ahead with their legacy if they are satisfied who was intended to inherit. They may seek some documentary evidence to link the old name to the new name, such as a marriage or change of name certificate. Their task could be eased, if having

made a Will, you keep your executors and solicitor up to date. For example, if you know your intended heirs have changed name, address or other details, let them know. It will spare them the awkwardness of getting a name wrong, or having to track down missing heirs.

PoAs and change of name

With a PoA, the situation can be trickier. If the appointed attorney is named in the PoA as Alex James, but now goes by the name of Alex Hardy (following marriage) or Alan James (following gender change), institutions such as banks and building societies may refuse to accept the PoA.

So, what can be done? The Office of the Public Guardian has a straightforward process whereby they will provide a letter to sit alongside the PoA setting out the changes that have occurred.

Some banks however, may not accept this and want the PoA document itself to be updated. This is relatively straightforward if the grantee has capacity but if they have lost capacity this is not possible.

Points in common

While the positions with PoAs and Wills are very different, both illustrate the importance of actively managing a Will and PoA. This includes updating them when people’s details change, and also checking that executors and attorneys remain able to carry out their roles. It shouldn’t be complicated and it could certainly save some complications later on!

Not-so-easy riders: the rise of the e-scooter

Electric scooters can reach speeds of up to 30 mph, so we’re seeing more accidents involving them. That’s also likely to mean more personal injury (PI) claims relating to their use.

Next time you go to London, or indeed other cities and towns across the UK, you’re increasingly likely to see an e-scooter whizzing past you on the pavement or the road.

Less effortful than cycling and less expensive and emissions-heavy than cars, they’re seen by many as the future of urban travel, and there are dozens of rental trials taking place at home and abroad. But as usage of e-scooters rises, so does the number of accidents involving them.

E-accidents are on the rise

In 2021, over 1,430 people were injured as a result of e-scooter accidents, nearly three times the number the previous year. There have been over 30 deaths involving them since 2019, say the Parliamentary Advisory Council for Transport Safety.

In case of an accident

If you do find yourself injured in an e-scooter accident, whether as rider or non-rider, what can you do? Statistics on previous accidents show that serious injuries resulting from them include head injuries and fractures, so the consequences can be significant.

Since e-scooters are relatively new on our streets, few PI cases have yet reached the courts. However, there are some basic principles and steps that apply to these accidents – in a similar way to accidents involving cyclists.

• If you’re involved in an e-scooter accident, always try to get details of anyone involved, including their insurance details. It’s unlikely they will have dedicated e-scooter insurance (since using privatelyowned e-scooters on public roads and pavements is illegal), but a solicitor can help you find out if their other types of insurance will cover the accident, or tell you other options for making a PI claim.

• If you are able, get any photographs that will show what happened, or ask anyone present to do this.

• If the e-scooter rider isn’t wearing a helmet when riding, or is riding when intoxicated, or riding illegally, any personal injury award may involve an element of contributory negligence. Do remember this if you or family members decide to rent an e-scooter!

Jonathan Cornwell Partner, Solicitor Advocate Personal Injury

jonathancornwell@lindsays.co.uk 0141 302 8467

If you’re involved in an e-scooter accident, always try to get details of anyone involved, including their insurance details.

News from lindsays Promotions and new arrivals

We’re delighted to let you know about our latest round of promotions and new hires in Edinburgh, Dundee and Glasgow.

The media may love stories about robots and AI doing the jobs of lawyers (and other professionals) in the future, but here in the present, it’s still very much the case that good law firms have good people. In our view, providing the best service to clients is about having the right people in place across the firm, and that’s why we make sure to develop our people.

Lindsays Managing Partner Alasdair Cummings explains: “At Lindsays, we invest in colleagues’ expertise, skills and career progression because we know that leads to the best results for our clients.

”So we’re proud to announce our latest round of promotions and new arrivals, including one new partner. Some started their career with Lindsays as trainees, others chose to join us when they were already experienced in their fields. In all cases, we’re proud to have them as part of our talented team.”

Moving on up

Our new partner is Alison McKay, based in our Private Client team in Glasgow. Alison joined us in 2021, and advises across the full range of Private Client work, from Wills and Powers of Attorney to setting up trusts and providing estate planning advice.

Alison said: “I am delighted to be offered this tremendous opportunity with Lindsays at what’s an exciting time for the firm, as it continues to grow, providing quality services to clients. “No two people with whom we work are the same - and we tailor our services to the individual, which has been a major attraction for me in taking this next step. That’s so important. There’s no one-sizefits-all when it comes to our personal and professional legal affairs.”

Our other new promotions in our Edinburgh, Dundee and Glasgow offices are:

• In the Rural Services team, Sharon Drysdale has been promoted to Director and Eilidh Robertson has been promoted to Associate.

• In another piece of positive news for the Rural Services team, and also illustrating the strength of the team, Leanne Gordon, who worked for Lindsays from 2016 to 2022 has rejoined us as a Director.

• In the Residential Conveyancing department in Dundee, Lindsay Carr has been promoted to Associate.

• In the Dispute Resolution and Litigation department, also in Dundee, Katherine McAlpine becomes an Associate.

• In PI Claims, in Glasgow, Kathleen Gaughan has been promoted to Associate.

Promotees (L-R): Katherine McAlpine, Eilidh Robertson, Alison McKay, Lindsay Carr, Kathleen Gaughan, Sharon Drysdale.

Coming in the door

We’re delighted to introduce new faces in the Lindsays team, including Daniel Gorry, who has joined the Employment Law team as a Director in our Glasgow office.

Daniel has experience across all aspects of employment law, and has appeared in employment and appeal tribunal cases involving issues including disability status, sex discrimination and TUPE regulations.

We also welcome the following who have recently joined us in Glasgow and Edinburgh

Lynda MacNeill | Purchase Contact Coordinator | Estate Agency | Edinburgh

Iqra Khan | Solicitor Corporate | Edinburgh

Omar Mohammed | Senior Solicitor Residential Property | Edinburgh

Lauren McGhie | Solicitor Private Client | Glasgow

Alasdair Craig | Senior Associate Commercial Property | Glasgow

Amy Docherty | Solicitor Private Client | Glasgow

Evie Campbell | Case Co-ordinator Administrator | Personal Injury | Glasgow

Chloe Shields | Senior Solicitor Rural Services | Edinburgh

Daniel Gorry | Director Employment | Glasgow

Leanne Gordon | Director Rural Services | Edinburgh

Fraser Meighan | Case Co-ordinator Administrator | Personal Injury | Glasgow

On your marks, get set…

PAY ESSENTIALS

From 1 April 2023, there are National Minimum wage rises for all age groups:

STATUTORY SICK PAY

From 6 April 2023, the rate of Statutory Sick Pay increases as below.

There are no changes to the rules for who is eligible, when payments start, how long they go on for, and when employees must report sickness absence.

FAMILY-FRIENDLY WORKING

From 2 April 2023, the weekly rates for statutory maternity, paternity, adoption and shared parental leave all increase, as below. There are no changes to the rules for qualifying service for each type of pay, or for duration of pay and leave.

MATERNITY PAY

First six weeks

*Or 90% of average weekly earnings, whichever is less

PATERNITY PAY

PARENTAL BEREAVEMENT PAY

From 2 April 2023, the weekly rates for parental bereavement pay will increase; this applies for the death of a child, including a still birth after 24 weeks of pregnancy. The rules on qualifying service and entitlement are unchanged.

*Or 90% of average weekly earnings, whichever is less

More changes to come

*Or 90% of average weekly earnings, whichever is less

SHARED PARENTAL LEAVE

*Or 90% of average weekly earnings, whichever is less

ADOPTION PAY

*Or 90% of average weekly earnings, whichever is less

A number of other proposals and changes to employment law are currently under consideration in the UK Parliament, or its committees, covering issues from menopause to strikes.

Our Prism services for businesses can help you stay up to date with these and other employment law issues.

Every April it’s time for employers to press ‘Go’ on this tax year’s employment law changes, including increases to wages, statutory pay and others. Here’s a quick guide for organisations of all sizes.

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