Insight

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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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Ben Zielinski and Sophie McNally say the UK government's proposed overhaul of payment practices could rebalance the landscape in favour of small businesses. Late payments have long undermined small businesses. According to the government, they cost the UK economy an estimated £11 billion annua

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Sally Clark discusses how the reformed corporate liability rule within the Economic Crime and Corporate Transparency Act 2023 now makes businesses of all sizes strictly liable for a wide range of economic crimes committed by their senior managers. The Economic Crime and Corporate Transparency Act 20

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