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Businesses in Scotland expressed improved confidence last month, according to the latest Business Trends Report by accountants and business advisers BDO LLP.

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Revenue Scotland chair Dr Keith Nicholson Revenue Scotland, the nation’s new tax authority which began accepting tax returns this year when it made history as the first national administrator of solely Scottish taxes since 1707, has revealed its first takings.

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Fettes College, Edinburgh. (Image: Kim Traynor) Parents of private school leavers in 2016 who started Primary 1 in 2004 will have paid an average total cost of £128,529 in fees, according to the latest research by Bank of Scotland Private Banking.

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Tax increases being imposed by the UK and Scottish governments will make it easier for irresponsible landlords to provide sub-standard housing to tenants, according to the Scottish Association of Landlords (SAL).

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