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Scotland has been revealed as a "smartphone society" after a new survey showed Scots are now using their phone more than any other platform to access the internet. According to the latest Ofcom communications market report, nearly four in ten (37 per cent) of internet users in Scotland cite smartpho

Latest figures released today to by the Scottish Government show the value of retail sales in Scotland during the second quarter of 2015 increased by 0.8 per cent over the period between April and July.

Accountants BDO have issued a warning to individuals that the taxman is targeting hidden earnings and income through its use of a new computer program which gives it access to databases of personal financial information. HM Revenue and Customs (HMRC) is utilising a program called ‘Connect’ to lo

Still 80 per cent Government-owned Royal Bank of Scotland has reported a half-year loss of £153 million. The Edinburgh-based lender cited continuing legal impairments and customer compensation payouts as well as the cost of a drastic restructuring strategy for the figures to the end of June.

Eric Curran Eric Curran is managing partner of DM Hall Chartered Surveyors, based in the firm's Glasgow North office

Mortgage approvals in the UK were around 8 per cent higher in June than at the same time last year, after allowing for the effects of the change in mortgage rules, according to latest UK-wide figures. The British Bankers' Associations today published its High Street Banking Statistics for June 2015

Business minister Fergus Ewing The number of Scottish corporate insolvencies in the first quarter of the year is 21.2 per cent lower than over the same time last year, according to new Accountant in Bankruptcy (AiB) data.

Fergus Ewing Overseas and domestic tourism visitors to Scotland have both increased by 10 per cent in the last year to the end of March 2015, according to latest official figures.

A new independent energy supply company, the first in the UK operating on a non-profit distributing basis, plans to be selling heat and power to tenants in 200,000 homes across Scotland by 2020. Our Power Energy, a subsidiary of Our Power Community Benefit Society, has been founded by 35 member orga

Alison McGregor Results of a new survey conducted by HSBC has revealed that half of Scotland’s small and medium-sized enterprises (SMEs) intend to increase the size of their workforce over the next year.

Union Street, Aberdeen. Aberdeen is now Scotland’s richest city after overtaking Edinburgh for the first time.

George Osborne Yesterday’s Summer Budget announcement was a mixed bag for bankers after Chancellor George Osborne announced that the government will “gradually” reduce the bank levy over the next six years, only to go to say that an 8 per cent bank surcharge on profits is to be introduced from

BenRiach Distillery Company to sink £25m into expansion bid The Edinburgh-based BenRiach Distillery Company has announced plans to invest more than £25m in the business over the next two years.

Andy Murray As the nation gears-up to cheer Andy Murray on to Wimbledon glory, it has emerged that ticket prices for Sunday’s men’s final have already reached astronomical heights.

David Lonsdale Scottish retailers have slammed Holyrood after figures emerged showing that property taxes north of the border have spiralled upwards by almost £60million in the past five years.