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Holyrood has launched a public consultation on the Visitor Levy (Scotland) Bill, proposed legislation that would allow local authorities to impose an additional charge on overnight accommodations, such as hotels and bed & breakfasts.

The HM Revenue and Customs (HMRC) has reported that the UK tax gap remains steady at 4.8% for the second consecutive year, indicating the difference between the total expected and actual tax paid. In monetary terms, the gap increased from £31 billion in the 2020-2021 tax year to £36bn in

The Flodigarry Hotel on the Isle of Skye has brought to market by Colliers with offers starting at £3.5 million.

Two lawyers and a law firm who cited fake court cases generated by ChatGPT have been fined $5,000 (£3,900). Judge P. Kevin Castel, in Manhattan, said there was nothing "inherently improper" about using AI to help write a legal filing, but lawyers have a responsibility to ensure their accuracy.

Aberdeen-based SugarBird Wines has been unveiled as the preferred bidder for the Burns Pavilion at Union Terrace Gardens, signalling an exciting expansion for the West End business. The company, known for its high-quality global wine selection, plans to utilise the new venue for its second wine bar.

Auction House – operating as Auction House Scotland in Scotland – has experienced its most successful May in the 16-year history of the group. May 2023 set new records, with the auction house offering 707 lots and successfully selling 76% (537) of them. The sales generated a record-

Henderson Loggie has been appointed liquidator to Dundee-based gin producer Verdant Spirits amid mounting cash flow difficulties. The company, known for its dry gin, had secured the Scottish Gin of the Year award in 2017 and bagged a supply deal for the House of Commons.

Johnston Carmichael has announced a new partnership with Netball Scotland, providing a funding package worth more than £30,000 to help grow the sport. Netball Scotland, which currently supports over 9000 members from the age of five through to the senior adult category, has ambitions to streng

At a time when other banks are increasingly prioritising digital banking and closing many of their branches, the Scottish Building Society has opened its new Edinburgh relationship centre reaffirming its commitment to high street banking.

Miller Samuel Hill Brown licensing consultant Peter Lawson has been awarded a CBE in the first Birthday Honours list made by King Charles III. The King's Birthday Honours mark the extraordinary contributions and service of people across the UK. The Commander of the Order of the British Empire (CBE)

New data from financial mutual Scottish Friendly has revealed the number of newly opened stocks and shares ISA policies dipped -7% in Q1 2023 compared with Q4 2022. Meanwhile, the value of those new policies also dipped -6% over the same period.

Strathspey Capital is to become Scotland’s largest factoring business after acquiring Glasgow-based Speirs Gumley. The acquisition brings the total number of units managed by the Strathspey Group to over 86,000 across Scotland. Speirs Gumley is predominantly a factoring business with 32,000 un

Bosses who tried to use a fake priest to trick workers into making "confessions" of wrongdoing have been ordered to pay nearly £109,000 in back wages and damages. Employees at the Taqueria Garibaldi restaurant in Sacramento, California said they were introduced by the owner to a priest who wou

Quality Meat Scotland (QMS) has released its 2023 Red Meat Industry Profile report, underlining the industry's significant role in Scottish food security, rural economy, and effective utilisation of the country's natural resources. Despite encountering significant challenges over the past three year

The Monetary Policy Committee (MPC) of The Bank of England has announced an increase to the base interest rate from 4.5% to 5%, marking the 13th consecutive rise. The decision was supported by a 7-2 majority, with members having preferred to maintain rate at 4.5%.