The forthcoming Christmas and New Year celebrations usually include an abundance of food and drink. Such abundance is understandable at a time associated with hospitality, but it can also lead to waste. According to the Food and Agriculture Organisation of the United Nations, food waste (and…
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…
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…
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…
