The UK government has announced a significant reversal on its inheritance tax policy for family farms, raising the tax-free threshold for agricultural and business property from £1 million to £2.5m. Experts at Johnston Carmichael have characterised the decision as an "early Christmas pre
Appointments
See all articlesAberdein Considine LLP has appointed contractual recoveries specialist Shilpi Jairath as operations director with its multi-award-winning lender services practice group. Based in the growing firm’s Newcastle office and with over 22 years of experience in contractual recoveries across consumer
Edinburgh entrepreneur and investor Veenoo Sharma has been appointed advisor on Diaspora Entrepreneurship and co-chair of the India–Pakistan Initiative at the Commonwealth Businesswomen’s Network (CBWN) — a role focused on championing female entrepreneurs globally. Born and raised
Longtime housebuilding executive Tom Nicholson has been appointed as chief executive officer of Cala Group. Effective December 15, Tom succeeds Kevin Whitaker, who has served as CEO since 2018. Tom will continue to serve on the board in addition to his role as CEO.
A highly experienced finance professional has joined Bield as director of finance and business services. Barry Allan takes on a wide-ranging strategic leadership role spanning finance, performance, governance and business planning as the organisation continues its ambitious journey to enhance indepe
Elaine Muir, currently head of finance, has been appointed as Fife Council's executive director of the wider finance & corporate services directorate. She will take up post in March 2026 when current director Eileen Rowand retires.
Azets has appointed Catriona Donald as both a new partner and head of the firm’s employment tax team in Scotland. Ms Donald is a highly experienced employment tax specialist who has advised large corporates, private equity backed businesses and public sector clients during a near 30-year caree
Accountancy
See all articlesSteve Taylor, the co-founder of Murray Taylor Chartered Accountants, has officially retired after 35 years at the helm of the accountancy firm. Originally from Dundee, the 65-year-old director helped grow the business from a modest team of five to a workforce of 35, specialising in corporate finance
MHA has launched the MHA 1892 Foundation, a new charitable initiative designed to address the financial literacy gap among young people across the UK. Following a successful pilot in the North West of England, which awarded eight grants in 2023, the foundation is now rolling out nationwide. It offer
Apprenticeship funding was top of the agenda for ACCA in a recent priorities letter to the Cabinet Secretary for Finance. Ahead of the Scottish Budget in January 2026, ACCA, which has 11,000 members and students in Scotland employs over 600 at its global operations centre in Glasgow, has outlined it
The Institute of Chartered Accountants of Scotland (ICAS) has accredited Wrexham University/Prifysgol Wrecsam with two BSc accounting and finance degrees, marking the first time a Welsh higher education provider has been formally recognised by the world’s oldest professional body. The accredit
Katie McLachlan of Middlebrooks Business Recovery and Advice has been formally appointed as liquidator for the Kirkcaldy-based accountancy firm, Fife Business Services Limited. The director, Catherine Maciocia, made the difficult decision to close the business on 26 November 2025, resulting in the r
Business
See all articlesBusiness confidence in Scotland fell 15 points during December to 36%, according to the latest Business Barometer from Bank of Scotland. Companies in Scotland reported lower confidence in their own business prospects month-on-month, down 24 points at 38%. When taken alongside their optimism in the e
Hollywood Burgers & Shakes, a popular Edinburgh-based diner chain, has launched its first West Lothian branch as part of a strategic expansion. Situated on Mid Street in Bathgate, this new venture marks the company’s third Scottish outlet and has generated half-a-dozen jobs for the local a
A Scottish training and development business has secured two contracts with Specsavers and the NHS after its founder accessed support from Business Gateway.
The Federation of Small Businesses (FSB) has called for urgent action to shelter small businesses from the threat of huge rises in their non-domestic rates. Businesses across Scotland are discovering how much they may have to pay in business rates from 1 April next year following a review of the rat
A Dumfries and Galloway photographer has expanded her business after receiving support from Business Gateway. Ellen Boyd launched her solo photography business, Ellen Boyd Photography, in June 2024. She began by specialising in family, newborn and maternity shoots and in 2025 she expanded to include



