Landlocked: the continuing separate treatment of moveable and immoveable property by the law of succession in Scotland

In this blog post, Malcolm Combe (a senior lecturer in the School) and Malcolm Rudd (a graduate of the University of Aberdeen and recent research assistant, supported by the Carnegie Trust for the Universities of Scotland) discuss the non-reform of the law of inheritance as it applies to land in…

Published by School of Law, University of Aberdeen

Is the UK heading towards regulation of cryptoassets? Findings from the UK Cryptoassets Taskforce Final Report

There is no universally agreed definition of cryptoassets. Definitions vary from one jurisdiction to another and are revisited from time to time as the technology keeps evolving. A cryptoasset, as defined in the UK Cryptoassets Taskforce Report of October 2018, is “a cryptographically secured digital representation of value or contractual…

Published by School of Law, University of Aberdeen

Back to the Future? The Partial Reinstatement of the Crown Preference in Insolvency

Introduction

Deep within his budget speech delivered on 29 October 2018, the Chancellor of the Exchequer, Philip Hammond, announced: “We will make HMRC a preferred creditor in business insolvencies to ensure that tax which has been collected on behalf of HMRC – is actually paid to HMRC.”

In the context…

Published by School of Law, University of Aberdeen

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