Insight

Simon McKeating discusses the vital role of Scotland's food and drink industry in meeting the nation's 2045 Net Zero target, addressing common misconceptions, outlining the challenges and opportunities involved, and stressing the importance of a 'just transition' for the sector. Every day that passe

Lloyds Banking Group’s Scottish Executive Committee chair Jackie Leiper explores how financial institutions can help bridge Scotland’s affordable housing gap and why unlocking private capital and accelerating cross-sector partnerships is critical to solving the crisis and driving long-te

Stuart McCallum examines the potential consequences of higher US tariffs on two of Scotlands key exports – whisky and salmon – considering how producers might adapt and the possible effects on consumers and the wider economy. Whisky and salmon are two of the largest exports from the UK s

New regulations are now in force to protect lowest earning debtors, writes Ahsan Mustafa. An Earnings Arrestment Schedule is an effective method of diligence which puts the onus on a debtor’s employer to repay the debt through deducting the employee’s wages. Breach of an Earnings Arrestm

While much attention was focused on last week’s Spring Statement delivered by Rachel Reeves, most employers are preparing themselves for later this week when her plan to increase National Insurance Contributions (NIC), outlined in the Autumn Budget, comes into effect, writes Craig Rothnie. Whe

The financial woes at notable Scottish universities are making headlines. Faced with rising costs, including staff pension provisions and salaries and new immigration rules (responsible in part for reduced income streams), decision makers at the University of Edinburgh and University of Dundee face

Despite the Conservatives branding it an ‘emergency budget’, the Spring Statement brought very few surprises and no further tax increases, writes Alan Stewart. It was a defensive statement from Chancellor Rachel Reeves, who set out to show the Labour party was ‘on the side of worki

The UK government has initiated a public consultation to develop a new tax mechanism aimed at providing a predictable fiscal response to future oil and gas price shocks, writes Jake Landman. The consultation is part of the government’s broader strategy regarding the future of the North Sea. It

With new inheritance tax rules on the horizon and the ever-changing landscape of personal finances, ensuring one's will is up-to-date has never been more crucial for safeguarding your family's future, writes Lesley McKnight. Making a will is one of the most important things you can do to protect you

The Additional Dwelling Supplement rise is another blow to Scottish landlords, but opportunities remain in a sector which can bring rich rewards, argues Riccardo Giovanacci. The Scottish Government had another thoughtful Christmas present for landlords in the Private Rental Sector (PRS) in Dece

A recently published letter from HM Revenue and Customs (HMRC) provides insight into the interactions between HMRC and the newly established Office of Trade Sanctions Implementation (OTSI) and on investigations and enforcement of the UK’s trade sanctions regime, writes Stacy Keen. Between 2021

With a seemingly never-ending increase in legislation, entering the buy-to-let market can seem a daunting prospect, but Nicky Lloyd, head of ESPC Lettings, explains that there are long-term advantages for those willing to enter the market now. With details being revealed that rent controls will end

Roger Green discusses the pervasive skills shortages in the UK, particularly within the commercial cleaning sector, and outlines how his company, Spotless, combats these challenges through robust employee-centric initiatives. New research released in January by employment app creators Indeed Flex re

Mark Sterritt looks at the impact of the £150 million Investment Fund for Scotland in its first year, highlighting how it has supported diverse businesses across the country and addressed historical funding imbalances. While there’s no doubt that Scotland’s entrepreneurial spirit i

New moveable property reforms are due to come into force in Scotland in April, brought about in response to widespread concerns that the current legal framework was outdated and inhibited economic growth, writes Ahsan Mustafa. The Moveable Transactions (Scotland) Act 2023 was enacted on 13 June