What property owners need to know about the Non-Domestic Rates (Liability for Unoccupied Property) (Scotland) Act 2026
The Non-Domestic Rates (Liability for Unoccupied Property) (Scotland) Act 2026 (the 'Act') is an important development
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Thorntons' Corporate team
Thorntons' Corporate team deliver clear, commercially focused advice to businesses of all sizes across Scotland. The team provide a comprehensive range of services, from company formation and governance to mergers, acquisitions, and succession planning. They work closely with clients to understand their sector-specific needs and long-term goals to ensure tailored legal solutions.
Corporate News and Insight
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Startup funding stages: a founder’s guide to SEIS, EIS and priced rounds
For startups and spin outs, raising capital can feel like learning a new language. Terms like SEIS, EIS, and priced
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IP ownership for founders: protect your business before investment or exit
Why Intellectual Propoerty ownership matters for founders
When founders think about ownership, their minds usually go
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FRI Leases in Scotland: How a Schedule of Condition Can Limit Tenant Repair Liability
In the Scottish commercial property market, full repairing and insuring (“FRI”) leases remain the most common leasing
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Upwards-only Rent Reviews: What Could Change for Scottish Commercial Leases?
Rent reviews are a well-established feature of commercial leases, allowing landlords to adjust rent payments to match
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Partial Assignation of a Commercial Lease in Scotland: When is it Worth Considering?
Most commercial real estate practitioners in Scotland will be familiar with the assignation of a whole lease. When a
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As the Commonwealth Games Wrap Up, what Happens when the "Winner" isn't who you Expected?
With the Commonwealth Games placing Glasgow in the spotlight, it is a useful moment to consider another arena in which
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Construction Retention Reform: Key Risks of Performance Bonds
In an earlier article on the UK Government's late payment consultation, I explained why the proposed ban on retention in
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Design Responsibility in Construction Contracts: Avoiding the Fitness for Purpose Trap
In the words of Meat Loaf, “Two out of three ain’t bad”. In 2017, however, the Supreme Court unanimously disagreed.
Desig
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The Shed or the Location: How Scottish Logistics Occupiers Are Rethinking the Lease Decision
Finding modern logistics space in Scotland is becoming harder near the Central Belt. For occupiers, the challenge is no
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Buying a pharmacy in Scotland. Five legal tips every buyer should know
Buying a pharmacy in Scotland can be an exciting step for any pharmacist. It can also be a complex legal process. Unlike
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Rates Revaluation 2026 in Scotland. Can I reduce my rates bill?
From 1 April 2026, the latest Valuation Roll, for non-domestic/business properties across Scotland will be accessible on