The UK Government has published a command paper, which progresses the Smith Commission Agreement for further Scottish devolution.

The paper contains an annex of Draft Scotland Clauses 2015. These do not constitute a draft bill as such, but merely suggest the form that legislation could take in the future. The clauses will need to be developed further and brought forward in a new Scotland Bill. However, the new legislation will not start its passage through the Westminster Parliament until after the UK general election in May.

We have set out a summary of the command paper’s explanation of the draft clauses in the areas which are likely to be most relevant to our clients’ businesses: Tax; the Crown Estate; Fracking; Tribunals; Immigration; Equality; Infrastructure; Funding; Borrowing; the Scottish Parliament; and Elections and this can be found here. This also includes comments from some of our specialists on tax, employment, oil & gas, renewable energy and property.

We will be following closely the further progress of the development of the draft legislation and will be updating clients accordingly.

Related News, Insights & Events

Error.

No results.

Web Burness Paull Supports Insider Media 2026 Scotland Owner Managed Businesses 100

Burness Paull supports Insider Media 2026 Scotland Owner Managed Businesses 100

06/03/2026

We are proud to sponsor the inaugural Insider Media Scotland Owner Managed Business 100 report, a list of the 100 top-performing independently owned and managed businesses headquartered in Scotland.

Read more
Corporate Tax Changes In The Budget What Businesses Need To Know (1)

Corporate tax changes in the Budget: what businesses need to know

27/11/2025

The UK Budget announced by Rachel Reeves yesterday brought in several changes for UK businesses. Here, we offer an overview of what businesses need to know.

Read more
M&A Deal Insight Report 2025 Web

M&A Deal Insight Report

18/11/2025

Our annual M&A deal insight report, offering comprehensive analysis and insight into key market trends and evolving deal dynamics, based on what we have experienced over a 12 month period.

Read more

Want to hear more from us?

Subscribe here Subscribe here