Insight

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Employee ownership is surging in popularity across the UK, and particularly in Scotland. In this article, Douglas Roberts reflects on an increasingly sophisticated and diverse market. The Employee Ownership Trust (EOT) is a special type of discretionary trust established by the Finance Act 2014 for

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It is an ideal moment to pause and reflect on what has been an intriguing and evolving year for the property market across Edinburgh, the Lothians, Fife and the Borders, writes Paul Hilton. At the close of 2024, the market was buoyant. Activity levels were high, and we saw strong momentum carry into

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In recent years, we’ve seen a marked shift in how small and medium-sized enterprises in Scotland approach funding. While debt finance will always have its place, equity deals have become an increasingly attractive option for many business owners and leadership teams, writes Mark Davey. This sh

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The accountancy profession is undergoing a significant shift of artificial intelligence (AI) – but it’s important to see it for what it is: a tool to improve the way we serve clients, not to replace the personal service that lies at the heart of what we do, writes Kenneth McEwen. AI is h

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