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Caroline Gardiner A watchdog has said £21 million is unaccounted for in Police Scotland's accounts and that it is in a “critical” position without a long-term financial strategy.

A controversial form of hard gambling which can see players lose hundreds of pounds in minutes should be banned from bookmakers. This is the stark conclusion of a report published today by the Scottish Parliament’s Local Government and Regeneration Committee following an inquiry into fixed odds be

Around half of internet and mobile banking users will break away from the festivities on Christmas Day to check on their pennies and pounds, according to the nation’s largest building society. Figures from Nationwide show that last year, 46 per cent of its internet and mobile bank customers logged

New official figures have revealed that the gap between the amount of wealth owned by the UK’s richest and poorest households has grown by a third since 2006. According to the Office for National Statistics (ONS), just under £5 trillion of assets was held by the top 10 per cent of households in 2

The number of business start-ups in Scotland increased by around 10 per cent in the third quarter, according to latest figures. Data from the Committee of Scottish Bankers shows there were 2,990 start ups in the three months to September up 9.6 per cent, 262 up on the 2,728 recorded in the same peri

Confidence in the Scottish construction sector has fallen again during the final quarter of 2015, down 13 points to PLUS 8, according to the latest quarterly survey of industry employers. The Scottish Construction Monitor is organised by trade body the Scottish Building Federation and asks members t

Britain’s biggest regeneration and enterprise challenge, TestTown, which aims to create a new wave of responsible business owners whilst simultaneously lowering unemployment, is to be held in Glasgow’s Saltmarket in February. The deal to bring TestTown to Scotland's biggest city was struck betwe

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.

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.

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

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.

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.

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

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

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.