Insight

Stephen McGee, the chief executive of Scottish Friendly, is steering one of the UK’s oldest mutuals into its most transformative chapter in decades. To say that recent and planned developments are seismic would be to state – or rather understate – the obvious. Under his stewardship

Adrian Murphy outlines key tax and savings strategies investors should act on before the end of the tax year, covering pensions, ISAs, capital gains, VCTs, and dividends. From a tax and savings perspective, there’s a clear direction from the government: frozen thresholds and reduced allowances

Geoff O’Brien, relationship director for Scotland at Assetz Capital, discusses what’s really needed to stimulate housebuilding across Scotland, from a focus on bringing in new planning talent to simplifying the process for smaller, SME housebuilder-led schemes. The Scottish housing crisi

Tax expert Tony Cochrane discusses HM Revenue & Customs' (HMRC) recent shift from a lenient enforcement period to a strict compliance regime regarding the VAT Domestic Reverse Charge (DRC) within the construction industry, outlining the specific criteria for its application and offering practica

The Scottish Government’s planned exemptions from rent control measures within the Housing (Scotland) Act 2025 signal a more stable and investable landscape for developers, investors and funders, offering a timely catalyst for boosting housing supply across Scotland, write Russell Munro and Pa

Ross Webb looks at the rising trend of Scottish business failures, discussing the underlying factors that influence modern restructuring. Insolvencies in Scotland are running at a 10-year high, with recently released data from the Accountant in Bankruptcy (AIB) revealing that 1,272 businesses north

As 2026 continues, the Glasgow office market offers a clear and compelling narrative: demand remains healthy, but it is increasingly selective, Sarah Hagen writes. For occupiers, investors and landlords alike, 2025 was a year defined by the flight to quality, tightening supply and the gradual but me

Professor Joe Nellis comments on the Bank of England's decision on Wednesday to hold the base interest rate at 3.75%. The Monetary Policy Committee (MPC) has opted for caution in the wake of a rise in inflation to 3.4% in December, voting to keep interest rates unchanged at its first meeting of 2026

In an exclusive for our sister publication Scottish Construction Now, Scott Brewster, managing director of sustainable resource management company Brewster Brothers, argues that the forthcoming Scottish Aggregates Tax can be used alongside other fiscal levers and environmental policies in order to b

Katharine Wooller, chief strategist – financial services at Softcat plc, looks at how growing AI adoption may be putting financial services industry jobs at risk. Financial Services is often seen as the poster child for AI driven efficiencies. AI excels in data-rich environments, and our indus

MHA partner Alan Stewart and customs duty & indirect tax consultant Andrew Thurston discuss US President Donald Trump's withdrawal of proposed tariffs on UK and European goods that had been linked to tensions surrounding Greenland, following diplomatic discussions involving NATO allies. The move

The Scottish budget announced on 13 January has sharpened the focus on how tax policy changes influence behaviour in the workplace and the people consequences employers have already witnessed since the UK Budget in November 2025, writes Sarah Jackman. Following the UK's Budget announcement, much att

The rapid development of digital assets and digital currencies has meant that many legal systems, including Scotland’s, have struggled to keep up, writes Andrew Foyle. The application of 17th century principles to modern blockchain technology has exposed gaps in the way that ownership and poss

MHA partner Alan Stewart and customs duty & indirect tax consultant Andrew Thurston discuss President Donald Trump’s latest statements on potential US trade tariffs, which have introduced fresh uncertainty for Scottish exporters, particularly those with significant exposure to the US marke

Everyone is talking about it – but is AI really having an impact on how business is done in real estate? Scott Ritchie takes a look. I recently took part in a round table of developers, operators, funders, and industry bodies to discuss whether its effects were being felt in Scotland and the r