Opinion

Marcus Di Rollo discusses the UK's Making Tax Digital (MTD) initiative and what landlords need to know and do to prepare for its rollout from April 2026. Landlords across the UK are preparing for one of the most significant changes to personal tax administration in years. From 6th April 2026, Making

Market sentiment towards Scotland for residential investment, specifically for build to rent, has strengthened after recent rent control exemptions, which David Fraser sees as a huge opportunity for Glasgow and Edinburgh.   After several years of uncertainty, Scotland’s residential invest

Paul Diggle sets out the scenarios from Aberdeen’s global economic outlook for Q2 2026 covering the Iran conflict and global economy more broadly. This is a very challenging environment to make predictions in, and we are conscious many of our scenarios may be seen as negative. Our role as econ

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

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