Insight

Blair Milne, a specialist in the construction sector and head of restructuring with Azets in Scotland is warning that the construction industry – which employs in excess of 140,000 staff in Scotland – should prepare for payment freezes by clients as the risk of a cash flow lockdown looms

Richard Hepburn, managing director at Millar & Bryce, examines the current trends observed in Landmark Information Group's Q2 property trends report. It could be argued that, compared to the England and Wales property market, the Scottish market entered Q2 at something of a disadvantage as Covid

Ewen Fleming, partner and head of consulting at Johnston Carmichael, details the need for greater financial inclusion. The steady decline of cash is now in freefall in Scotland, according to a recent analysis by MPs.

Emma Reid, financial adviser at Phil Anderson Financial Services, offers advice on financial planning for women. “Being financially literate is a powerful thing, especially for women.” - Otegha Uwagba, Founder of Women Who.

Kirsteen Maclean, senior associate at law firm BTO, discusses the intricacies of corporate insolvency. Research undertaken by the insolvency and restructuring trade body R3, in Scotland, revealed that the number of insolvency cases (liquidations and receiverships), for the last quarter of 2021, was

Vishal Chopra, head of tax for Scotland at KPMG UK, discusses the potential future tax plans at Westminster. Whoever becomes the UK’s next Prime Minister, it seems certain that tax will play a huge role in setting the tone for their premiership. Everything we’ve heard from the Tory candi

Jason Morris, regional market leader at PwC Scotland, comments on the latest Office for National Statistics figures revealing that Scotland saw the biggest increase in homeworking of all UK regions between January and March this year, compared with pre-pandemic levels. The latest data from the Offic

Alistair Wood, an associate at Pinsent Masons discusses Scotland's corporate self-reporting regime. With our separate legal systems, the Deferred Prosecution Agreement (DPA) regime does not operate in Scotland, and as a result civil recovery remains the only option short of prosecution for Scottish

An­drew Walker, partner and head of corporate growth at Morton Fraser, discusses the role employee businesses could have in boosting the wider UK economy. The Scottish Government’s Programme for Government included a goal to reach 500 employee-owned businesses (EOBs) by 2030. We currently

Michael Reid, managing partner at Meston Reid & Co, passes on advice on what to look for when things are not going well in business. Whilst it is easy to say that the lack of cash to finance ongoing trading is the main reason given for many business failures, a number of operational aspects begi

With the bidding process closing today, Sheelagh Cooley, real estate partner in the Edinburgh office of law firm Shoosmiths, considers the benefits and potential challenges ahead for the operators of Scotland’s Green Freeports. It has been well publicised that the Scottish Government is curren

David Hamilton and Stacy Keen, financial crime specialists at Pinsent Masons, write about the changes the Financial Conduct Authority (FCA) has recently introduced to tackle breaches of sanctions and how businesses may be affected. The risk to businesses of sanctions enforcement has become more acut

Colin Millar, corporate partner at Wright, Johnston & Mackenzie LLP (WJM), highlights some of the potential pitfalls and shortcomings of crowdfunding that can often be overlooked. Rock band Marillion, fronted by Dalkeith’s own Derek Dick aka Fish, is often somewhat unexpectedly c

Michael Reid writes about the financial and legal considerations of bankruptcy in regards to losing one's house. He outlines different possible scenarios and factors to keep in mind. Other than writing about the current Russian incursion into Ukraine, current media attention tends to be focused upon

Martin Ewan discusses the oil price boom and the potential consequences for the north east of Scotland.