Insight

Ben Finnie of Gilson Gray explains why property tax reforms south of the border matter for Scotland, and what they could mean for buyers, sellers, and investors here. The ongoing debate over property tax reform in England and Wales continues to make headlines. With talk of major changes – from

Recent press articles are heightening speculation around the potential introduction of a National Insurance levy on partnership profits. Professional services firms may therefore be facing a pivotal moment, Louise Cupples writes. A thinktank proposal suggests a 6.9% tax on partnership profits - aime

Kathleen Stewart, who recently returned from Innovation Week in Prague, explores the application of artificial intelligence (AI) to drive innovation and support Scotland's rural and island economies. We recently led a delegation of ambitious businesses from across the Highlands and Islands to Innova

Don Macleod critiques the Land Reform (Scotland) Bill. Lawyers choose their words carefully, and my title is no exception. Nor is the reason I consider the bill to be junk, and that reason is because the proposed law around large land holdings (so called) is an appalling mess that deserves no place

A recent fine imposed by the Office for Financial Sanctions Implementation (OFSI) underscores the importance of businesses reporting sanctions non-compliance promptly, and that failure to do so may be costly, writes financial crime and compliance specialist Stacy Keen. The regulator recently issued

In 2020, PPE Medpro entered into a lucrative contract with the Department of Health and Social Care (DHSC) to supply 25 million sterile surgical gowns and other personal protective equipment. The company gained widespread recognition for its association with Michelle Mone and her husband, write Pame

With the UK government’s consultation on mandating major companies and financial services firms to develop and implement climate transition plans now closed, the spotlight is turning not just on corporate strategy, but on their legal responsibilities. By 2023, more than 70% of FTSE 100 compani

With a projected £50 billion shortfall in public finances and a pledge not to raise income tax, national insurance or VAT, speculation is mounting that Chancellor Rachel Reeves may turn again to Inheritance Tax (IHT) reform when she makes her autumn budget statement on 26 November, writes Emma

Scotland’s charity sector is in a fragile state. Financial strain is widespread, future funding uncertain, and services and roles are at risk, writes Emma Marshall. Research from the third sector in Scotland, stark admissions from those at the helm – and anecdotes from our own clients &n

Faced with the recent UK government tax changes and further anticipated changes in the upcoming Budget, long-term, diversified investing is the most reliable method for wealth creation compared to holding cash or property, writes Adrian Murphy. With the Budget set for the end of November, it seems a

Carlos Gemmel discusses Scotland's burgeoning artificial intelligence sector, looking at its strengths in talent and innovation, while also pointing out the challenges in securing growth capital for globally ambitious start-ups. Artificial intelligence is often spoken about in sweeping, futuristic t

Paul Hilton looks at how the property market is evolving into a hybrid model, combining the efficiency of digital tools with the invaluable reassurance and personalised guidance of face-to-face expert advice. Over the past decade, the property market has been transformed by digital innovation. From

Katharine Wooller explores the adoption of artificial intelligence in the financial services industry, weighing the technology's transformative potential for efficiency, customer service, and inclusivity against the significant challenges of regulation, data governance, and ethical risks. AI is much

Michael Jamieson discusses the financial challenges that recent changes to the UK's inheritance tax rules present to family-run businesses in Scotland and outlines various strategies to help mitigate their impact. In last year’s Autumn Budget, the Chancellor announced a number of significant c

Local businessman, Malcolm Morrison, discusses the economic potential of the Highlands, outlining the challenges and opportunities faced by businesses in the region and calling for greater support to foster growth. My heart and passion lie in the Highlands. I live and work here, and I want nothing m