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Andrew Morrison discusses key business sale trends anticipated for 2025, including factors such as tax changes, generational shifts, technological advancements, and economic uncertainties. After selling my AM Bid business in July 2023, I worked a planned transition exit year, then launched Business

New figures have revealed a dramatic increase in the number of UK taxpayers facing a 60% tax rate on a portion of their earnings. Data obtained through a freedom of information request to HM Revenue & Customs shows that an estimated 634,000 individuals fell into this bracket in 2023-24, a 45% su

Mild weather and the October half term has seen Scotland’s hotels buck the seasonal trend, maintaining strong levels of occupancy and gross operating profits, according to the RSM Hotels Tracker. The data, which is compiled and produced by Hotstats and analysed by RSM UK, shows occupancy of Sc

The co-author of Labour’s ‘partnership plan’ for business has said that the UK government “needs to move faster” to communicate its investment plan. Iain Anderson FRSA, co-founder and executive chairman of H/Advisors Cicero, told the ICAS CA Summit 24 that businesses we

St Andrews-based impact investment firm Eos Advisory has led a £7.8 million series A round into Naturbeads, a climate tech startup addressing microplastic pollution. Founded in 2018 as a spinout from the University of Bath, Naturbeads is now scaling its innovative plant-based microsphere techn

Rettie has expanded its executive team with Alan Cumming joining the property firm in a newly created role, head of sales and financial services, to focus on growth and operational efficiencies. Mr Cumming previously spent two decades at Aberdein Considine, most recently as national estate agency di

Jennifer Andrew discusses the handling of concurrent insolvency processes in different jurisdictions following a recent Scottish case ruling. A recent decision of the Court of Session has found that a Scottish administration can be declared as ancillary to an insolvency process in another jurisdicti

Scottish company insolvencies have declined by 16% since last year, but experts say overall volumes will remain high for some time to come. There were a total of 73 company insolvencies registered in Scotland in September 2024, comprised of 48 CVLs, 18 compulsory liquidations and seven administratio

The Royal College of Physicians and Surgeons of Glasgow has conferred Professor Mark Allison CA as an Honorary Fellow. A Chartered Accountant and internationally distinguished academic, it honours his services to the college and his outstanding contribution to accounting education.

In the UK, there has been a dynamic shift in the relationship between auditors and clients who are preparing annual accounts or readying a business for fundraising or potential exit, writes David Lister. Increasingly more fulsome investigations where compliance issues arise are required before signi

A new report has revealed how significant challenges, including skills shortages and an ageing population, pose a risk to Scotland’s economy. The Skills for Today and Tomorrow thought leadership report conducted by the Fraser of Allander Institute (FAI) on behalf of international law firm CMS,

With Argyll and Bute facing one of its highest budget gaps in recent times, steps to help balance the budget were on the agenda when the council met recently. Budget forecasts show that the council is facing a budget gap of £14.5 million next year, 2025/26.

Scottish Friendly’s Family Finance Tracker has revealed that nearly half (46%) of women are opting to hold their long-term savings in a savings account, instead of more tax-friendly options such as a pension or ISA wrappers, compared to 39% of men. Meanwhile, 33% of men are opting to use pensi

Great British Energy is to be headquartered in Aberdeen, with two smaller sites in Edinburgh and Glasgow, the UK government has confirmed.

Marking Highland Business Week, Angus MacLeod discusses the transformative potential of the Inverness and Cromarty Firth Green Freeport, highlighting the opportunities and challenges it presents for the region. The Highlands are on the brink of a transformation unlike anything seen in decades. The l