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Shirley McIntosh By Shirley McIntosh, tax partner at RSM.

Murdo Fraser The Scottish Conservatives today warned the new Finance Secretary Keith Brown that LBTT rates must be reduced to avoid "virtual stagnation" at the top end of the market.

John Lee John Lee discusses the discrimination protections in respect of employees' philosophical beliefs.

Politicians have grilled PwC bosses over why the company described beleaguered British high street retailer BHS as a ‘going concern’ just days before it was sold to a consortium with no retail experience for £1. MP’s sitting on the joint business, innovation and skills and work and pensions c

Antonio Horta-Osario Bank of Scotland owner Lloyds Banking Group yesterday avoided an anticipated revolt over executive pay as shareholders approved the Edinburgh-based group’s remuneration report by 97.7 per cent.

Scotland’s leading lender to the third sector, Social Investment Scotland (SIS) has won a prestigious award from the Cabinet Office for its pioneering work on the SIS Community Capital Fund. SIS scooped the New Social Investors Award at the Cabinet Office Social Investment Awards, which took place

Output at Scottish private sector companies remained unchanged in April, indicating a stabilisation in the economy, according to the seasonally adjusted headline Bank of Scotland PMI. The single-figure measure of the month-on-month change in combined manufacturing and services output - rose to 50.0

Lord Smith of Kelvin Alliance Trust, the £2.8 billion Dundee-based investment trust, has admitted to those gathered at its annual general meeting that it overpaid former chief executive Katherine Garrett-Cox and former finance director Alan Trotter to the tune of £100,000 –an error it also admit

Glasgow-based investment house Maven Capital Partners has completed a £2.5 million investment in The GP Service, a provider of online services for general medical consultations and prescriptions. The investment will enable GPS to accelerate the roll-out of its service across new geographical locati

Sir Howard Davies The board of Royal Bank of Scotland survived a potential shareholder revolt at its AGM yesterday but bosses were subjected to a series of protests over executive pay packages, legal struggles and staff pensions.

Lord Boyd of Duncansby A gambler who lost more than £90,000 after placing an online bet on a Scottish football match has failed in a legal challenge over the bookmaker’s decision to refuse to pay out.

Barclays Mortgages has today made the controversial move to reintroduce the 100 per cent mortgage back into the UK housing market. Such products were slammed in the wake of the 2008 financial crisis for being a major catalyst of the meltdown.

UK companies are now more likely to choose a new CEO from outside of the company than ever before, but also more likely to force them out in times of difficulty, according new PwC research. The annual CEO Success Study, carried out by Strategy&, PwC’s strategy consulting business, tracks CEO s

Profits at Edinburgh-based private rented sector (PRS) specialist Sigma Capital Group have risen almost ten-fold. The company has posted pre-tax profits of £2.14m for the 2015 calendar year, up from £0.21m a year earlier.

Specialist courses which teach pupils about running their own business should be delivered in all schools across Scotland, the Federation of Small Businesses (FSB) has said. During the Holyrood election campaign, alongside calls to reform public procurement and business rates, FSB has pressed the pa