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Argyll and Bute Council has made solid improvement but needs to build on this for the future, says the Accounts Commission. A report published today by the local government watchdog welcomes progress since 2013 in the council's decision making, scrutiny, governance, and improving relationships both

A new initiative by the UK tax authorities to encourage smaller companies to claim for research and development tax relief is almost certain to disappoint them, according to a Edinburgh-based tax credit specialists. Jumpstart, which has been at the forefront of raising awareness of the R&D Tax C

A watch made by a 17th-century Scots watchmaker has fetched almost £1 million at auction –four times its expected price. The timepiece, a Royal oval astronomical watch with an engraved portrait of King James VI and I, had a pre-sale estimate of up to £250,000 but went on to sell for £989,000 at

A new report has predicted that UK house prices are set to soar by another 50 per cent over the coming decade to hit an average of £419,000. The increase would mean that by by 2025 house prices will be around £139,000 higher typically than the current average of around £280,000.

David Menzies The Scottish Budget for 2016-17, announced by John Swinney, contains a cut of a third in the Accountant in Bankruptcy budget.

Scottish hotel occupancy and revenue was the highest of any part of the UK during September, according to the latest report by accountants BDO. The firm’s monthly hotel survey found that year-on-year occupancy in Scotland fell 1.0 per cent but remained the highest overall at 87.3 per cent and reve

Michael Rogers Liverpool Victoria Group chief executive Michael (Mike) Rogers is to join the board of Royal Bank of Scotland as a non-executive director.

Sandy Manson Work in Scotland’s central belt is contributing more than half of the year-on-year growth at accountancy firm Johnston Carmichael (JC) as the North Sea downturn continues to bite.

Scotland’s whisky producers are teaming up with fellow food and drink producers to boost exports from Scotland’s larder with the launch of the Scottish Food and Drink Collaboration Charter to encourage the sharing of best export practice and knowledge. The Scotch Whisky Association (SWA) and Sco

Michael Chaney After a date was finally announced this week for the flotation of Clydesdale Bank, Michael Chaney, the outgoing chairman of the Glasgow lender’s parent company, has revealed that the time it has taken to offload the debt-laden subsidiary is one of the most “disappointing” parts

Fraser Oliver Scottish law firm Digby Brown has reported revenues for its financial year ending March 2015 were up 5 per cent to hit £24.6 million and up from the £23.4m taken in the previous year.

Rod Davidson Rod Davidson, Alliance Trust Investment’s head of fixed income, is to leave the asset manager as it closes its Dynamic Bond fund.

The new replacement pound coins. The last ever bath of the "round pound" coins have been pressed this month.

Elaine Lorimer The head of the Law Commission of England and Wales, Elaine Lorimer, has been appointed as the new chief executive of Revenue Scotland.

Chromacity managing director Dr Christopher Leburn. A group of leading Scottish investors has come together to make a £500,000 investment in Chromacity a university spin out company which makes lasers for the life-sciences industry and spectroscopy market.