Features

Blog: The role of a court reporter in a liquidation

Blog: The role of a court reporter in a liquidation

Leon Breakey, a partner, and Graham Horn, a senior solicitor at MacRoberts, look at recently issued shrieval guidance on the role of the court reporter in a liquidation The court process for determining a liquidator’s remuneration is relatively straightforward. The liquidator submits his accounts to the court who then appoints a court reporter (i.e. an independent accountant, typically […]

Blog: Personal Insolvency Rising in Upper Income Bracket

Blog: Personal Insolvency Rising in Upper Income Bracket

Redundancy is leading to rise in personal insolvency in upper income bracket, writes Linda Barr, director and insolvency practitioner at French Duncan   In these uncertain recessionary times, it’s not just those on a lower income bracket that are falling into financial difficulty. In fact, recent years have seen a marked rise in the number […]

Blog: Time for national debate about how savings for retirement are invested

Blog: Time for national debate about how savings for retirement are invested

Current pensions policy and the investment approach of many pension schemes is overly cautious, risks leaving us stuck in a rut of low aspirations and is not giving our young people an even chance to succeed, writes ICAS President, Sir Brian Souter   People who know me understand how important I think pensions are and […]

Blog: Corporate fraud in Scotland is on the rise

Blog: Corporate fraud in Scotland is on the rise

In recent years, Scotland’s economy has become increasingly international in scale. While Brexit negotiations create some debate over how we might trade with global markets in the future, it’s widely accepted that long term growth relies on the country maintaining trading ties with economies around the world. But, while access to a global marketplace has […]

Blog: How Minimum Unit Pricing could impact the drinks sector

Blog: How Minimum Unit Pricing could impact the drinks sector

Harro Leusink, Corporate Finance Manager and a member of the Brewing & Distilling sector team at Campbell Dallas looks ahead in the wake of last week’s lankmark judgement   This week the UK Supreme Court has backed the Scottish legislation to implement minimum unit pricing (“MUP”) for alcohol after a five year legal battle. The Health […]

Blog: What impact will putting Britain first have on the UK hospitality industry?

Blog: What impact will putting Britain first have on the UK hospitality industry?

French Duncan HR Services Director, Louise McCosh, looks to what lays ahead for the hospitality and leisure sector in post-Brexit Britain   As Brexit negotiations continue to dominate the headlines, the hospitality and leisure sector wait with baited breath as to how these talks will impact their labour supply. The overall impact of Brexit on UK […]

Blog: What will Brexit mean for tax?

Blog: What will Brexit mean for tax?

Iain Masterton, a director at Edinburgh-based accountants Chiene + Tait assesses what will be the tax implications of Britain leaving the European Union.     It’s often said that a week is a long time in politics but this doesn’t seem to apply to the Brexit negotiations where, despite plenty of rhetoric from both sides, there’s been […]

Blog: Are payment provisions working in Scotland?

Blog: Are payment provisions working in Scotland?

Julie Scott-Gilroy, an associate at BTO Solicitors LLP, looks at how well the construction industry’s payment regime is working.   Payment in the construction industry is regulated by the Construction Act 1996, as amended by the LDEDC Act 2009. One of the reasons behind the introduction of the Construction Act 1996 was to ease cashflow […]

Blog: Paradise Papers – how might the fall-out affect the UK and its small businesses?

Blog: Paradise Papers – how might the fall-out affect the UK and its small businesses?

Brian Palmer, tax policy expert, the Association of Accounting Technicians looks at what the Paradise Papers could mean for your business   The so-called Paradise Papers tax scandal has reared its ugly head, and calls will again be growing for Chancellor Philip Hammond to clamp down on the complex offshore tax structures of some wealthy […]