Land reform advocates in Scotland have raised concerns over the growing prevalence of a legal loophole that enables wealthy landowners to mask the actual prices paid for Highland estates from public scrutiny. This practice has resulted in more than £300 million in property transactions not being accurately documented in the public register, thus obfuscating the true scale of land ownership and investment in the region. Prominent figures within the land reform movement argue that this lack of transparency could undermine efforts to reform land ownership patterns in Scotland, which have long favored a small number of affluent individuals.

One notable example highlighting this issue involves the Discovery Land Company, an Arizona-based luxury resort operator, which utilized the loophole to keep the purchase price confidential when acquiring the Glenlyon estate in Perthshire for £21.4 million in 2022. Similarly, the Oxygen Conservation firm, which has ambitions to become the UK's largest private landholder, also took advantage of this loophole to conceal its purchase price of £42.75 million for two Scottish estates. These instances demonstrate how corporate entities, alongside charitable organizations such as the John Muir Trust, are leveraging the loophole, raising questions about the broader implications for land stewardship and environmental conservation in the Highlands.

The implications of such practices are manifold, as they not only frustrate transparency but also challenge the goals of various campaigners who are striving for a more equitable distribution of land in Scotland. As stakeholders like the John Muir Trust—the UK's leading wild land charity—are implicated in using these tactics, it raises ethical concerns about their commitment to land reform and conservation. The ongoing struggle to address these loopholes highlights a significant aspect of the broader conversation surrounding land ownership, rural development, and ecological preservation in Scotland.