Insight

Alasdair Steele discusses the decline in institutional investment in Scottish commercial property over the past decade and how the recent pooling of local authority pension funds may serve as a catalyst to reverse this trend. It is no secret that UK institutional investors have cooled on Scotland in

Karen Little takes a look at what the Morphe Cosmetics case demonstrates about the the pros and cons of pre-pack sales. The recent news about viral beauty brand Morphe Cosmetics entering into administration through a pre-pack sale will no doubt have caught the attention of insolvency practitioners a

Employment lawyer Graham Millar urges the new UK government to tread carefully as it embarks on major employment law reforms. The new government is already beginning to shift the dial on a number of key issues facing the economy. Among its election pledges, Labour promised to “make work pay&rd

Hazel Davies of Cruden Homes looks at how age-exclusive housing developments could play a crucial role in easing pressure on the market by encouraging downsizing, freeing up larger family homes, and ultimately ensuring a more efficient housing lifecycle. As the UK grapples with a housing market that

As the number of people paying dividend tax in the 2024/25 tax year is forecast to have doubled in the last three years, Laith Khalaf looks at how investors can beat the dividend tax trap. Cuts to the dividend allowance mean the number of people facing tax on their dividends is soaring. HMRC forecas

Marking World Entrepreneurs' Day, Martyn Kendrick highlights the entrepreneurial spirit in Scotland, discussing the importance of institutional support for new businesses and Bank of Scotland's role in fostering entrepreneurial success. Entrepreneurs are the heartbeat of Scotland. We have a ric

The number of people expected to pay dividend tax in the 2024/25 tax year has almost doubled since 2021/22, a Freedom of Information request from AJ Bell has revealed. Just under £18 billion is set to line Treasury coffers for this tax year alone, with nearly 3.6 million taxpayers subject to t

While we continue to adapt to the unfamiliarity of a Labour government, businesses across Scotland are already analysing what that might mean for their sector, writes Mark Brown. Full details are yet to emerge of the party’s intentions, however, business leaders are keeping a close eye on emer

Whilst being self-employed comes with a range of benefits, there are some things that can slip down the agenda in between managing a business, tax returns and work-life balance. Thinking about retirement and saving into a pension is often one of them – but it doesn’t pay to put it off, w

Business succession expert Mike Kane discusses the advantages of selling a business when there is no immediate need to do so, exploring various exit strategies, and how owners can avoid pressure during negotiations. "I'm thinking of selling my business when I reach retirement age – can you hel

A landmark legal ruling which has been pivotal in shaping and safeguarding the Harris Tweed industry celebrated its 60th anniversary recently. The authority’s legal advisor Colin Hulme summarises the importance of the case and ruling. The name “Harris Tweed” can only be used t

Gilson Gray partner Stephen Dick calls for better collaboration to boost the number of newbuild completions in Scotland and hopes the new Labour UK government will provide a potential positive influence. While the impact will largely be seen south of the border, the new Labour government has pr

Ash Sheikh, director of sales and marketing at Muir Homes, reflects on the recent cut in interest rates and its effect on the house building market. I am sure I am not the only one who was pleased with the Bank of England’s Monetary Policy Committee’s decision to cut interest rates by 0.

Excluding the impact of being a partner in an unincorporated business which is declared bankrupt, the two main routes into bankruptcy are by an individual submitting the appropriate form to the accountant in bankruptcy (AiB – a civil servant based in Ayrshire) or a creditor lodging a petition

Scotland’s higher education institutions have a richly deserved reputation as being global leaders in research, writes Susan Nightingale. In fact, St Andrews is the English-speaking world’s third oldest university and regularly features among the UK’s top-performing academic establ