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Thanks to recent high-profile protests by pressure groups, the topic of ethical pension investments has been thrust firmly into the public consciousness.

One of the issues that appears to be central to the debate is that those unfamiliar with how occupational pension funds in the UK work seem to have only just become aware that members do not have a huge say in how these pension schemes...

The Treasury have launched a review of the planned changes to off-payroll working. By way of reminder, the planned changes are designed to tackle non-compliance with IR35 by making medium and large-sized organisations outside of the public sector responsible for determining the tax status of contractors who provide their services through their own personal service company. 

Through...

Published: 8 January 2020

Background

In December 2019 we celebrated 100 years of publicly-owned forestry in Scotland.

Following the timber shortages experienced across the UK during World War One, the Forestry Commission was formed in September 1919 with the purpose of ensuring, through the public ownership of forestry, that Scotland would never again experience the timber...