Search: raise

Earlier this year the UK government consulted on crowning HMRC with a promoted ranking in the insolvency of corporates and individuals. This month, it has published the draft 2019-2020 Finance Bill containing the legislative provisions that will bring this coronation into law. Michael Thomson,

Stuart Clubb, a partner at law firm Shoosmiths highlights the significance of a recent decision of the Inner House of the Court of Session regarding the insolvency of Scottish companies carrying out business in India.  

The pound has continued to fall on currency markets as the UK government continues to insist Britain is prepared to leave the EU without a deal.

Sue Kershaw has today been named as president of the Association for Project Management (APM). Currently UK managing director of major projects advisory at KPMG, Kershaw becomes the first female president of the chartered body for the project profession.

As Brexit uncertainty marches on, the latest Citibase Business Confidence Index reveals that Scottish SMEs are well equipped for the future with 51 per cent reporting that they have already started - or are about to start - creating strategies to deal with post-Brexit issues. More interestingly, 47

Pension Insurance Corporation (PIC), a specialist insurer of defined benefit pension funds, has invested £40 million in debt issued by Scottish Borders-based Eildon Housing Association.

Accountant Iain Masterton outlines key changes to VAT rules, details why they’ve been introduced and reveals what building contractors must do to ensure they are compliant. Forthcoming legislation changes could have a major impact on any building contractor business which is registered for VAT

Following its report last November on administration of the tax, the Office of Tax Simplification (OTS) last week published its report Simplifying the Design of Inheritance which also includes recomendations for future policy. The OTS, the independent adviser to Government on simplifying the ta

The audit profession is still at the very early stages of introducing artificial intelligence, but should guard against full implementation, reveals ACCA and CA ANZ’s Audit and Technology report. A survey of ACCA members and affiliates about their understanding of terms such as artificial inte

Senior leaders from Deloitte and Morton Fraser have combined forces to call on corporate teams to pitch their brightest business ideas to them, as part of the Children 1st Dragons’ Glen charity challenge. Graeme Carmichael, senior manager, advisory at Deloitte LLP and Austin Fly

Johnston Carmichael has marked its commitment to Dundee with its own Oor Wullie sculpture. Jenn Stewart and Ryan Milne and Jennifer Clarke

Over 50 firms every day now being helped by insurers to cope with bad debts. The number of insurance claims made so far this by UK businesses facing bad debts has reached its highest level in ten years according to latest figures out today from the Association of British Insurers (ABI).

A new social enterprise has won a prestigious national award to support charities while ploughing hundreds of thousands of pounds back into the third sector. Hailed Scotland’s top Social Enterprise business idea, the first dedicated mobile communication social enterprise in Scotland, Good

Glasgow-based architectural practice Anderson Bell +Christie has become the latest Scottish business to announce its transition to employee ownership – an increasingly popular business model.

Andrew Foyle, Partner and Solicitor Advocate at Shoosmiths in Edinburgh, highlights why recent Sheriff Court judgments necessitate the need for asset finance lenders to carefully consider and even structure how they pursue debts through the courts.