Opinion

RSM UK’s regional managing partner for Scotland, Ross Stupart, examines the potential ramifications of the recent UK government Spending Review for Scottish businesses and the subsequent fiscal decisions the Scottish Government faces. With the UK suffering sluggish domestic growth, falling emp

Ahead of the Alternative Investment Market's (AIM) 30th anniversary, Adrian Murphy discusses its significant shortcomings as both an incubator for growth companies and as a rewarding investment vehicle, arguing its poor returns have largely negated its inheritance tax (IHT) advantages. It is difficu

Cyber attacks are a shock for any business, but they are no longer a complete surprise given their prevalence – and the devastating high profile impact in recent years. This week though, with attacks on beloved British brands, cyber security is more in the public consciousness than ever. Some

Off-market property investment specialist Duncan Ure says the exemption in Scotland’s Second Home Surcharge is attracting professional investors and building a healthier property portfolio market. The continual incremental increases in the Additional Dwelling Supplement (ADS) in Scotland,

Dr Brian Williamson, chief strategy officer at Kreoh, specialising in the application layer of AI, discusses the Research and Development (R&D) tax credit system.  Our role in society is to work with lawmakers, not against them. This principle is particularly relevant when it comes to the R

The UK’s largest pension funds have pledged to invest at least 10% of their assets in private markets by 2030, but managing investment and fiduciary risk will continue to be a delicate balance under a new accord, write Tom Barton and Katie Ivens. Seventeen workplace pension providers have sign

Acknowledging the prevalent issue of burnout within the accountancy profession, Martin Osler, Johnston Carmichael's chief people officer, details the proactive strategies and cultural shifts his firm is implementing to foster better employee wellbeing and create more positive work experiences. Burno

Following First Minister John Swinney's Programme for Government, Sandy Begbie CBE discusses the need the Scottish Government to progress beyond a business-friendly tone and implement tangible policies concerning tax, skills, and infrastructure to foster genuine economic growth and investment in Sco

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

Susan Nightingale discusses the positive trends in financial investment and support for smaller businesses in Scotland, highlighting their resilience and vital contribution to the nation's economy. Smaller businesses are the lifeblood of Scotland’s economy. Firms employing fewer than 50 employ

Stephen Lewis discusses the challenges impacting Scotland's commercial property development, its economic consequences, and advocates for a collaborative public-private sector approach to stimulate growth. Scotland’s commercial property sector has undergone some significant changes in the last

Ahead of World Intellectual Property Day, Alastair explores Smith the crucial significance of intellectual property rights in protecting the creative work and ensuring the commercial success of musicians and composers. It is arguably the most iconic movie signature tune of all time, recognisable fro

Plans to reward people who report corporate crime within their own organisation are to be taken forward by the UK’s Serious Fraud Office (SFO) over the next year, writes Tom Stocker. In its latest annual business plan the SFO lists “progress whistleblower incentivisation reform” as

Grant Strachan discusses the risks associated with investing in Scotch whisky casks, highlighting recent fraudulent activities, and advises potential buyers on the essential due diligence required to protect their investments in an unregulated market. The recent BBC documentary Disclosure: Hunting t

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