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John Swinney A new tax which changes the way people pay duty on house purchases has come into effect in Scotland today.

Alliance Trust chief executive Katherine Garrett-Cox, who is currently embroiled in an increasingly bitter dispute with an American activist investor to shake up the Dundee-based firm’s board, has now been short-listed for a prestigious national award. She is in the running for the Veuve Clicquot

Fred Goodwin, the disgraced former Royal Bank of Scotland chief executive has been ordered by a High Court judge to hand over personal e-mails he sent in the run-up to the bank’s 2008 share sale. At a hearing last week, Mr Justice Hillyardapproved the request to have the correspondence made public

Current head of the Fire and Rescue Division at the Scottish Government, Richard Dennis, has been appointed the new chief executive officer ofAccountant in Bankruptcy (AiB). Boasting a long and distinguished career in the Civil Service, both in Scotland and at Whitehall, Dr Dennis (pictured) will jo

The number of women on company boards has almost doubled over the past four years to just under a quarter, according to new figures. It is close to the target that was set to be achieved by 2015 by Lord Davies of Abersoch four years ago.

Elliott Advisors, the US hedge fund group agitating for board changes at Alliance Trust has rebutted claims from the Dundee-based firm that its intentions are a threat to the company’s very existence. That claim was made on Friday by the 127 year-old Trust in a statement issued in response to Elli

The head of the Church of Scotland has called for a debate on the creation of a new system of credit to help those unable to access regular loans. The Rt Rev John Chalmers said the poorest are "most badly served and most easily exploited" by the credit market.

George Osborne has delivered his sixth Budget as chancellor, and the last of the current Parliament. Below is a summary of the key points announced as compiled by Edinburgh-based accountants Chien + Tait:

The annual tax to be raised from the value of all the debts in UK banks is to be raised from 0.156 per cent to 0.21 per cent following yesterday’s budget announcement. It is the ninth rise since the tax was first introduced in 2011 at a rate of 0.05 per cent.

A senior Aberdeen Investments director has warned the UK is in “danger” of developing “takeover fatigue” following the “unprecedented scale” of takeover activity in the UK market. Ian Hewett voiced concerns over the lack of discussion around the £1bn takeove

The Association of Investment Companies (AIC) has called on shareholders to express their views on the future of Baillie Gifford US Growth Trust. Chief executive Richard Stone, pointed out that the trust returned 134% over the last years, and gave investors the opportunity to hold shares in listed a

The Bank of England has kept interest rates on hold, warning that a continuation of the current conflict in the Middle East could force it to raise borrowing costs amid growing fears over inflation. The Bank's Monetary Policy Committee (MPC) also announced a surprise plan to sell billions of pounds

UK inflation eased in June, with lower transport and food price pressures helping to bring the Consumer Prices Index (CPI) closer to the Bank of England's 2% target.

The UK government's temporary 5% VAT reduction on children's meals and family attractions, while providing positive PR and modest savings for consumers, ultimately creates frustrating administrative complexities and burdensome compliance costs for the businesses tasked with implementing it, writes G

Ritchie Whyte and David Millar provide a practical overview of the legal duties and responsibilities UK company directors must fulfil under the Companies Act 2006, along with guidance on how to remain compliant. In recent times, company law has been thrust into the spotlight, with corporate governan