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New academic research has shown how the psychological burden of debt traps poor people in poverty by impairing their ability to make good decisions, pointing to benefits of extending aid at an earlier stage.

The UK’s prime regional and country house market held up better than expected in the first quarter of 2019 given heightened political uncertainty and fragile consumer sentiment, according to international real estate adviser Savills. The overall market has been supported by the relative s

Plans have been unveiled by Wallace Land Investments for a new village with 3,600 homes on a swathe of land surrounding Heriot-Watt University in the west of Edinburgh. Developers said the ‘Riccarton Village’ would be an “exemplar for sustainable development” h

Scottish law firm Ledingham Chalmers has announced seven promotions — including two at partner level — in its Aberdeen, Edinburgh and Stirling offices. The firm said these promotions, effective from 6 April, are in line with its continuing focus on growth in sectors including rural,

Edinburgh-based wealth manager Baillie Gifford is to launch a modern apprenticeship programme for schools that will allow six apprentices aged 16-24 to ‘learn on the job’. The firm said the scheme is designed to provide paid employment alongside structured training and learning opportuni

PKF Geoffrey Martin & Co have reassured savers that their money will be safe after being appointed as administrators at a credit union in Glasgow’s East End. Parkhead Credit Union announced it will no longer be trading and is now in default.

With new Scottish insolvency rules imminent, Glasgow-based chartered accountants Wylie & Bisset has said the changes spell short-term pain for long-term gain for insolvency practitioners. The largest single change to insolvency procedure in over 30 years come into effect this Saturday 6th A

Scottish employers are being urged to inform their staff that auto-enrolment pension contributions go up from tomorrow. This change sees the minimum contributions employers and employees pay into defined contribution automatic enrolment workplace pension schemes increasing from 2 per cent to 3 per c

Not even half the UK's biggest employers have been successful in narrowing their gender pay gap since the introduction of new government rules requiring all all companies, charities and public sector departments of 250 employees or more to submit their gender pay gap metrics in addition to a report

The Chartered Institute of Taxation is advising Scottish taxpayers to be aware of the "practical realities" of income tax divergence as the new tax year begins tomorrow. The Differences in income tax rates between Scotland and the rest of the UK will further highlight variances in the tax system tha

Max Chassels, tax director at Johnston Carmichael, outlines the implications of the HMRC's upcoming changes to Private Residence Relief The proposed changes relate to:

New car registrations in Scotland slumped by 9 per cent last month to 35,904h, according to the latest data from the Scottish Motor Trade Association (SMTA). The drop north of the border in a crucial month for the industry, as the number plate change brings buyers to showrooms, compared wi

Permanent staff placements continued to expand, albeit at a subdued pace that held close to February's recent low, according to the latest Royal Bank of Scotland Report on Jobs.

The time taken to complete a property transaction has been reduced from three months to less than three weeks in a blockchain trial completed through a collaboration between Royal Bank of Scotland, Barclays and fintech firm R3's distributed ledger software.

A scam run by a pair of identical twin brothers has left them out of pocket after both were ordered by a Brazilian judge to pay maintenance to a child whose paternity could not be established.