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Andrew Dunlop Two weeks before the new UK National Living Wage comes into force, Scotland Office Minister Andrew Dunlop has urged Scotland’s top business influencers to help spread the word among the Scottish business community.

Stewart Hosie Yesterday’s Budget announcement by Chancellor George Osborne saw the battle lines for the upcoming Scottish government elections begin taking shape as income tax emerged as the contested ground.

Chancellor George Osborne yesterday said that the Treasury will launch a retail share sale of its remaining stake in Edinburgh-based Lloyds Banking Group within a year’s time after it pulled the plug on the move last year amid market turbulence. Mr Osborne said the government is committed to selli

Detached home owners in Scotland looking to downsize could be in line for a potential windfall of over £100,000 if they trade down to a semi-detached property, according to the latest research from Bank of Scotland. Those planning to move from a detached properly to a bungalow could raise an averag

33 year-old Paraplegic, Ryan MacDonald, who is able to play golf again with the help of a paragolf buggy at Mearns Castle Golf Club, Glasgow. Scottish chartered accountant and business advisory firm Alexander Sloan has guided a charity that will this year see wheelchair users in Scotland able to pla

Stephen Hay Following the publication this week of new Government statistics showing the breakdown of income taxes paid by Scottish taxpayers, accountancy firm RSM is warning that raising the top rate after the election would only have a limited impact on overall tax receipts.

The Scottish Government should have a single department responsible for both new tax and welfare powers due to be devolved, according to Reform Scotland. With welfare expenditure currently divided between two departments,HMRC and the Department for Work and Pensions (DWP), Reform Scotland believes t

The First Minister, Nicola Sturgeon, has announced that councils across Scotland will be able to raise the council tax levy by up to 3 per cent from April 2017, following a nine-year cap on rates.

Nicola Sturgeon People living in Scotland's four highest council tax bands are to pay more under new proposals put forward this morning by the Scottish government.

Widespread misconceptions about apprentice pay, qualifications and other important benefits are putting many school leavers off pursuing this route to the workplace, according to new research from insurance firm, Prudential. Launched to coincide with the start of Scottish Apprenticeship Week 2016, t

John Swinney Revenue Scotland has received its 100,000th tax return, ten months on from the creation of the first Scottish taxes in more than 300 years.

A tourism tax aimed at raising up to £15 million annually for Edinburgh is expected to be given the go-ahead. The news comes as a senior councillor at Highland Council has suggested a tax on hotel rooms would raise millions of pounds to improve facilities and attractions in the north of the country

Ten years after Edinburgh-based Martin Currie responded to its own staff’s calls for the firm to do more for worthy causes the fund manager is on the brink of chalking up nearly £3 million raised through a decade's worth of charity work. A 2005 staff satisfaction survey revealed to bosses the dis

Willie Rennie The Scottish Liberal Democrats have announced that they are committed to increasing income tax by a penny in order to fund what they say would be “the biggest investment in Scottish education since devolution”.

New legislation to introduce a supplement on purchases of additional residential properties has been published by the Scottish Parliament today. The Land and Buildings Transaction Tax (LBTT) (Amendment) (Scotland) Bill proposes a supplement on the purchase of additional homes, for example second hom