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Martin Gill Business outputs and optimism about future growth have fallen as companies are uncertain of the current economic direction in Scotland, according to the latest "Business Trends Report" by accountants and business advisers BDO LLP.

Alastair Duthie (left) and Richard Ward

Alistair Black Future increases to the National Living Wage (NLW) could affect up to 20 per cent of the workforce within four years, and the full impact may not have been considered by Scottish businesses unaffected by recent changes, according to accountants Johnston Carmichael.

William Duncan + Co, one of Scotland’s longest established Chartered Accountancy practices and business advisers, has announced a number of changes in the run up to the company’s 100th birthday, including the launch of a new corporate advisory division in Glasgow and the opening of new offices

UK banks were hit with charges totalling £880m between 2013 and 2015 over investment products and advice misselling, according to research from think tank New City Agenda. Almost £53bn was spent by the largest UK retail banks to pay for their misconduct across all products between 2000 and 2015, t

Vishal Chopra Grant Thornton has called for all parties in Holyrood to make tax simplification a post-election priority.

A customer services adviser based at a Glasgow branch of the Bank of Scotland has admitted embezzling £39,000 from the accounts of two elderly customers. The crimes of Sean Adams, 30, only came to light when the daughter of one of his victims checked her mother’s statement when she was no longer

Gillespie Macandrew CEO Chris West congratulates staff on their promotions. (L-R): Lois Browning, Michael Cox, Elizabeth McLaughlin, Chris West, Margaret Day, Judith Joy and Gillian Campbell. Gillespie Macandrew LLP has reported unaudited fees and other income for the year to 29 February 2016 are up

The incident took place at Vienna's Prater Park. A man was fined €70 after burping near a policeman while visiting a fun park in Vienna.

If the thought of asking for a payrise makes you want to scrub the floors or spend quality time at the dentist's surgery, you're not alone. While 65 per cent of UK employees surveyed by specialist recruitment firm RobertHalf have more confidence in their job prospects compared to a year ago, only 59

Ross Gardner with David Rennie at Stronachs’ Aberdeen HQ Stronachs LLP has strengthened its corporate team with the appointment of Ross Gardner as partner.

Scotland’s largest city has emerged among the top five UK urban centres for bar and restaurant openings in the last 12 months.

First Minister Nicola Sturgeon has laid out plans to introduce new bills to improve security for private tenants, introduce rent controls and abolish the "bedroom tax" as early as possible. Setting out her government’s legislative programme for the last session of the Scottish Parliament before th

A record number of companies has been formed by the University of Edinburgh in the past 12 months. The University supported the formation of 44 start-ups and three spin-outs in 2014/15 - a total that supersedes the previous best of 40 five years ago.

The average British household now pays nearly three-quarters of a million pounds in tax during their lifetime. The figure, arrived at as a result of research carried out by the Taxpayers Alliance, means that the average Briton is now working for nearly 19 years just to pay their tax bill.