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Stephen Oates, tax director at French Duncan, warns that business owners should take care that they don't make employees liable for additional tax and National Insurance by giving gifts at Christmas. HMRC has decided to make gifting as complex and thankless as possible to ensure that, regardless of

In the same year as the catastrophic collapse of Carillion after KPMG gave the contractor’s accounts a clean bill of health, the global auditing firm has reported a significant leap in profits and corresponding average pay rise for its 635 partners. Only months after KPMG was accused by M

Britain is going into Brexit with half a million more children trapped in poverty, following a relentless rise in the number of working families struggling to make ends meet over the last five years. 

Investment firm Brewin Dolphin said it had enjoyed a “strong” year in Scotland as it reported annual results showing profits across its business have risen by almost a fifth. The FTSE 250 company grew statutory pre-tax profits to £68.5 million in the 12 months to 30 September,

Scottish commercial real estate achieved a total return of 1.7 per cent in the third quarter of 2018, according to new data released by property consultant CBRE. This is a rebound from the 1.4 per cent realised in the second quarter, and a return to the same rate of return achieved in Q1.

The tough economic conditions which have engulfed Aberdeen for the last four years may be coming to an end with new figures indicating tentative signs of a recovery in the local property market.

UK consumers intend to spend £567 (€646) this Christmas, according to the latest findings from Deloitte’s 2018 European Christmas Survey.

This year so far motor insurance pay-outs have reached a record level with over £23 million being paid every day, according to figures out today at the ABI’s Motor Conference.

The number of debt decrees registered against Scottish businesses rose by more than a third during the third quarter of 2018, according to figures released today by Registry Trust.

The average five-year fixed rate mortgage has increased for the first time in four months, seeing this average reach its highest point in almost two years, effectively cancelling out any gains made in that time as a result, according to latest data from Moneyfacts via its UK Mortgage Trends Treasur

Labour market conditions in Scotland remained robust during October, with recruitment agencies signalling sharp growth in permanent placements and temp staff billings, according to the latest Royal Bank of Scotland Report on Jobs.

Sue Dawe EY has increased revenue by 2.7 per cent in the UK and by 5 per cent in Scotland during a financial year ending 30 June that also saw total UK fee income rise from £2.35 billion to £2.41 billion with a five year compound annual growth rate of 7 per cent.

Kate Forbes

The number of Scottish companies rated as being in “critical” financial distress during Q3 2018 has increased by 119 per cent on the same period of last year, according to the latest research data from insolvency firm Begbies Traynor.

The record for the most spent by UK shoppers using credit cards in a single month was broken last month, new industry figures have revealed. According to trade body UK Finance, the total borrowed via cards by UK shoppers hit £10.7 billion in September, the highest total since records began in 1997