Former Scottish first minister Nicola Sturgeon's husband was arrested and then released on Wednesday without charge as part of an investigation into the Scottish National Party's finances, her representative said.
Ms Sturgeon said she will “fully co-operate if required” with police and that she had “no prior knowledge of Police Scotland’s action or intentions” after Peter Murrell was arrested and later released “pending further investigation”.
The long-running police investigation and arrest relates to the spending of about £600,000 ($748,000), which was earmarked for Scottish independence campaigning.
Mr Murrell, Ms Sturgeon’s husband since 2010, stepped down as the SNP’s chief executive last month after a controversy over misleading information being given to journalists on the party’s membership numbers.
“It would not be appropriate to comment on a live police investigation,” a representative for Ms Sturgeon said in a statement.
“Nicola Sturgeon had no prior knowledge of Police Scotland’s action or intentions.
“Ms Sturgeon will fully co-operate with Police Scotland if required. However, at this time no such request has been made.”
On Wednesday evening, a Police Scotland representative said Mr Murrell had been released without charge.
“A 58-year-old man who was arrested as a suspect earlier today in connection with the ongoing investigation into the funding and finances of the Scottish National Party, has been released without charge pending further investigation,” they said.
“The man was questioned by Police Scotland detectives after he was arrested at 7.45am. He was released from custody at 6.57pm.
“Officers also carried out searches today at a number of addresses as part of the investigation.
“A report will be sent to the Crown Office and Procurator Fiscal Service.
“The matter remains active for the purposes of the Contempt of Court Act 1981 and the public are therefore advised to exercise caution if discussing it on social media.
“As the investigation is ongoing, we are unable to comment further.”
Nicola Sturgeon's husband Peter Murrell arrested — in pictures
A blue tent had been set up in the front garden of the Glasgow house belonging to Ms Sturgeon and Mr Murrell early on Wednesday morning, and police taped off the area.
In the afternoon, officers, one of whom was carrying two spades, could be seen in the back garden, although it is unclear why the officer had the tools.
First Minister Humza Yousaf, who took over from Ms Sturgeon last week, earlier described the arrest as a “difficult day”.
“My reaction, as you’d imagine, much like anybody involved in the SNP, is that this is a difficulty for the party,” he said on Wednesday.
“But, again, I’d just reiterate and emphasise, it’s so important for me not to comment on a live police investigation and be seen to prejudice that in any way, shape or form.
“I think there’ll be concern from the public but, again, there is a live police investigation under way and we will wait to see what comes at the conclusion of that police investigation.”
Ms Sturgeon unexpectedly announced her resignation as first minister on February 15, although she said this was not in relation to short-term pressures but because she knew in her “head and heart” that the time was right to go.
During her Bute House press conference, she was asked if she expected to be interviewed in relation to the investigation into the party’s finances and said she did not.
On Thursday, Alex Neil, a former minister in Ms Sturgeon's government, questioned whether she knew about the impending arrest of her husband at the time of her resignation.
He told Radio 4: "Well Nicola did resign very suddenly and everyone and their granny knew about this investigation. And there were very strong rumours over the last couple of months that some kind of arrest was possibly imminent. So it is hard to believe it wasn’t a factor in Nicola’s consideration.
"I’m sure she didn’t have any specific knowledge about what was going to happen yesterday, but given that a large number of people had been interviewed, including staff at SNP headquarters, it’s hard to believe that Nicola wasn’t aware the coming to a head, to some extent," he said.
"And if that was the case, you can understand why she would not want to be first minister when this happened. So I can’t say definitely one way or another. But I think most people would conclude it might well have been, and was probably likely to have been a factor in her decision to resign when she did," Mr Neil added.
In the SNP leadership contest to pick a new leader, Mr Murrell announced he was stepping down from the role he had held for more than 20 years.
It came during a row over the party’s membership numbers, which had dropped by about 30,000 in the past year, something the party had previously denied.
In December, it emerged that Mr Murrell had lent the SNP £100,000 in June 2021, but the party said this was to help with a “cash flow” issue after the election that year.
“The resources that he lent the party were resources that belonged to him,” Ms Sturgeon said at the time.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer