Opinion

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

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

Jacob Spencer discusses how payment orchestration benefits businesses and provides them with a centralised and flexible platform to manage the intricacies of payment acceptance. Payments acceptance is complex. Businesses need to provide a fast, secure online checkout, factor in fraud checks without

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

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