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Moira Kelly Having control over some parts, but not others, of a complex interacting tax system may limit the Scottish Parliament’s ability to maximise the use of its income tax raising powers, tax professionals have warned.

Ben Nevis Ben Nevis, the UK’s tallest mountain, is among four Scottish peaks being offered for “adoption” in one-acre plots as a gift for Christmas.

Scottish not-for-profit energy supplier Our Power has launched a Social Purpose Bond in the market via the Ethex platform.

A new survey has revealed that despite more than one in ten people in the UK not knowing how to get a Will, Scots are most likely to have one in place.

Alex Ogilvie A Scottish tech firm backed by the Scottish Investment Bank and supported by accountants Johnston Carmichael, is seeking to raise further finance to fund expansion in the US for its online retail marketplace listings products.

Philip Grant, treasurer of the Bank of Scotland, and Frances Simpson, chief executive of Support in Mind Scotland Bank of Scotland has announced plans to raise money for a mental health charity when the new £10 polymer note comes into circulation tomorrow.

Indie Mann

Mark Sismey-Durrant The economic contribution of small and medium-sized businesses in Scotland’s two largest cities is set to hit a combined £11 billion by 2025.

A Dundee primary school has teamed up with a firm of local accountants to help boost the image and enjoyment of maths.

Chris Laughton Mercer & Hole Chartered Accountants’ corporate advisory services team has announced that it has facilitated the sale of Dingwall life sciences company Inside Biometrics to a division of Glucorx, a supplier of diabetes products and glucose testing solutions, saving a more than 30

Adrian Innes (left) is welcomed by and LendingCrowd founder Stuart Lunn Edinburgh-based alternative finance provider to SMEs, LendingCrowd, says it has topped 200 cumulative loan deals in August and posted a record month for the P2P lender with around £2.5 million of funds inflow and four Scottish

Craig Lemmon and Brian Williamson Brian Williamson, former managing director at Edinburgh-based research and development tax credit specialist, Jumpstart, has been appointed chairman of Miigen, a Scottish-based online social platform for older adults across the globe.

Left to right – Michelle Campbell, Gemma Spiers, Gavin Paterson, Ross Proudfoot, Andrew Shepherd, Sue Ayres, Alistair Black and John MacLean. Staff and partners from the Edinburgh office of Johnston Carmichael have raised over £4,100 for charity after taking part in this year’s Royal Bank of Sc

Cat MacLean, MBM Commercial partner Cat MacLean, who is one of Scotland's leading legal authorities on banking misconduct, has launched a new organisation designed to pool profession expertise in order to more successfully fight claims against financial institutions.

Glasgow-based independent chartered accountants Wylie & Bisset has been celebrating after winning a charity football tournament to raise money for Radio Lollipop at the Royal Hospital for Children in the city.