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John Wilde Four-in-ten (38 per cent) small and medium-sized businesses (SMEs) have suffered cashflow problems over the past two years, according to new research by Amicus Commercial Finance.

Toby Hales The average cost of a divorce has reached £70,000 in the UK, with almost half being taken by lawyers according to new research.

Fiona McBain Scottish Friendly’s outgoing chief executive has taken a party short at both current and past UK governments for failing to do enough to encourage people to prepare adequately for their financial futures.

Ron Hepburn The Business Growth Fund has successfully exited its investment in windows and doors manufacturer Stevenswood after a deal was completed for it to acquire Polyframe Trade Centres Limited continuing its ambition to build a UK-wide trade counter business.

Mark Pryce Business owners have a narrow window up to April 5th 2017 in which to make significant tax savings before new tax rules come into force, according to Mark Pryce, a leading business tax specialist with accountants Campbell Dallas.

Kenneth McEwen By Kenneth McEwen, Tax Director at Henderson Loggie

Neil Stevenson There has been a “significant increase” in the number of complaints about lawyers made to the profession’s complaints body, particularly in relation to conveyancing and will writing, with the number of complaints having risen to 1,132 – up from last year's figure of 1,009. The

Global oil giant Shell has announced plans to close its finance operations office in Glasgow with the loss of 380 jobs.

More than 500,000 Scottish adults expect to start their own business, according to new research from the Bank of Scotland.

Scotland faces continued negative employment growth over the coming year as the number of economically inactive people rises and Brexit uncertainty continues to hit investment, according to PwC analysis in its latest UK Economic Outlook.

David Morrison Angus-based estate and lettings agency Wardhaugh Property have announced a series of seminars in partnership with Dundee-based EQ Accountants LLP on the private rented sector to help landlords understand implications of recent legislative and tax changes, as well as advise on the impa

CA Today magazine notes that the ‘big four’ accountants continue to lead in Scotland by fee earners and that Deloitte has regained the top spot after falling behind EY last year. PwC has also risen to number two, while KPMG has slipped to fourth place and Johnston Carmichael remains steady at nu

Thomson Legal has published its annual Scotland Market Overview & Salary Survey 2016/ 2017.

Kerry Sharp A total of £430 million was invested in risk capital in Scotland last year, according to Scottish Enterprise figures.

Paul Curran Paul Curran, managing director of Edinburgh-based Quartermile Developments, has been announced as the new chairman of the Scottish Property Federation (SPF).