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Paul Smee The number of UK mortgages in arrears of 2.5 per cent or more of the outstanding balance declined to 88,200 in the second quarter of this year, the lowest level since at least 1994 when this run of data began.

Mark Mulholland Mark Mulholland, a partner at Chartered Accountants and business advisers Alexander Sloan's Glasgow office, contemplates the repercussions of auto enrolment in uncertain times.

Alison Thewliss The number of new firms being registered as Scottish Limited Partnerships, the entity identified as widely used by tax-avoiders and organised crime, has plummeted since new UK rules closed the legal loophole that had made them so attractive to nefarious elements.

The volume of retail sales in Scotland grew by 1.1 per cent after seasonal adjustment in the second quarter of 2017, according to statistics announced today by Scotland’s Chief Statistician.

Jamie Fergusson Jamie Fergusson, partner at commercial property consultants Knight Frank explains why internet shopping is creating a fertile market for industrial property.

Simon Rubinsohn Uncertainty over Brexit and the political situation across the UK is continuing to hamper the commercial property market in Scotland, surveyors have warned.

Over two-thirds of businesses across the Highlands and Islands believe membership of the European single market and free movement of people are important to the Scottish economy, new research has revealed.

There were 2,839 personal insolvencies (bankruptcies and protected trust deeds (PTDs)) in Scotland during the first quarter (April to June) of 2017-18, according to new official statistics released today by the Accountant in Bankruptcy, up from the 2,420 personal insolvencies recorded in the same o

Jamie Beal Henderson Loggie has expanded its corporate finance team with the appointment of Jamie Beal as senior manager.

Lindsay Hayward PwC in Scotland has announced the appointment of two new partners and eight new directors across the global firm's offices in Aberdeen, Edinburgh and Glasgow.

Neil Amner The Scottish Chambers of Commerce's latest quarterly economic indicator has reported a “broadly positive” outlook for the coming months, with growth expected to continue, despite longer-term dangers lurking ahead.

Blair Nimmo The number of businesses failing in Scotland fell significantly in the second quarter of 2017 compared to the same three months in 2016, according to new statistics from KPMG.

Glasgow-based investment house Maven has led a £3.5 million investment in Contego Fraud Solutions to support the continued growth of the business through new product and market development.

Lindsay Gardiner Scottish GDP growth will be below the UK average, coming in at around 1.2 per cent in 2017 and 1.1 per cent in 2018, according to the latest projections from PwC in its UK Economic Outlook.

Andrew Hope Thirteen Scottish-based accountants have been named among ICAS’s 35 Chartered Accountants (CAs) under 35 for 2017.