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A record number of people are paying the highest rate of income tax, but remain a fraction of total taxpayer numbers, according to latest data from HMRC.

Heleen Kist Edinburgh-based online brand protection service SnapDragon has appointed Heleen Kist to its board of directors.

Graham Cambridge Barclays has announced two key appointments to its Business Banking team as it continues to extend its on-the-ground support for Scottish SMEs and scale-up businesses.

Edinburgh property group Lomond Capital has announced the purchase of a Birmingham property business Wolf’s Lettings and Estate Agency.

David Smith Legal firms with five or more partners have had a third year of growth across the sector and experienced significant income growth rates of between 8 per cent and 20 per cent, fuelled by mergers and the volume of corporate transactions, according to Scottish accountants Henderson Loggieâ

David Alexander By David Alexander, managing director at DJ Alexander

Scottish sales increased by 3.0 per cent in April on a like-for-like basis compared to April 2016, when they had decreased by 3.3 per cent, according to latest figures compiled by the Scottish Retail Consortium.

Ross McEwan A widely anticipated shareholder revolt over executive pay failed to materialise at Royal Bank of Scotland’s annual general meeting yesterday after the still 73 per cent state-backed lender received backing of more than 92 per cent for its remuneration plans.

Neil Shelton and Maddie Stephen of Focus Financial and John Hannah of SBP. A North-east accountancy firm has joined forces with a local financial services company to enhance its service offering.

Martin Gill Business output in Scotland and the UK has fallen to a four-year low, according to the latest Business Trends Report by accountants and business advisers BDO.

Corporate insurance broker Lockton is further expanding its risk advisory capabilities in Scotland with the appointment of three more corporate professionals.

UK investor sentiment has dipped again in April, slumping by 1.65 per cent to 4.25 per cent.

Tim Cooper The numbers of personal insolvencies in Scotland rose by almost a fifth in 2016-17 compared with 2015-16, to hit 9,958.

UK retail sales posted their biggest quarterly fall in seven years in March, as the prices of everyday goods continued to climb.

Neil Amnar Scottish Chambers of Commerce has called for a lowering of taxes and a commitment to safeguarding inward migration north of the border to bolster Scotland’s stuttering economy.