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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

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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

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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

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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

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