Opinion

With a projected £50 billion shortfall in public finances and a pledge not to raise income tax, national insurance or VAT, speculation is mounting that Chancellor Rachel Reeves may turn again to Inheritance Tax (IHT) reform when she makes her autumn budget statement on 26 November, writes Emma

Scotland’s charity sector is in a fragile state. Financial strain is widespread, future funding uncertain, and services and roles are at risk, writes Emma Marshall. Research from the third sector in Scotland, stark admissions from those at the helm – and anecdotes from our own clients &n

Faced with the recent UK government tax changes and further anticipated changes in the upcoming Budget, long-term, diversified investing is the most reliable method for wealth creation compared to holding cash or property, writes Adrian Murphy. With the Budget set for the end of November, it seems a

Carlos Gemmel discusses Scotland's burgeoning artificial intelligence sector, looking at its strengths in talent and innovation, while also pointing out the challenges in securing growth capital for globally ambitious start-ups. Artificial intelligence is often spoken about in sweeping, futuristic t

Paul Hilton looks at how the property market is evolving into a hybrid model, combining the efficiency of digital tools with the invaluable reassurance and personalised guidance of face-to-face expert advice. Over the past decade, the property market has been transformed by digital innovation. From

Katharine Wooller explores the adoption of artificial intelligence in the financial services industry, weighing the technology's transformative potential for efficiency, customer service, and inclusivity against the significant challenges of regulation, data governance, and ethical risks. AI is much

Michael Jamieson discusses the financial challenges that recent changes to the UK's inheritance tax rules present to family-run businesses in Scotland and outlines various strategies to help mitigate their impact. In last year’s Autumn Budget, the Chancellor announced a number of significant c

Local businessman, Malcolm Morrison, discusses the economic potential of the Highlands, outlining the challenges and opportunities faced by businesses in the region and calling for greater support to foster growth. My heart and passion lie in the Highlands. I live and work here, and I want nothing m

Ben Zielinski and Sophie McNally say the UK government's proposed overhaul of payment practices could rebalance the landscape in favour of small businesses. Late payments have long undermined small businesses. According to the government, they cost the UK economy an estimated £11 billion annua

Amanda Collinson discusses the necessity for Scotland’s food and drink sector to strategically pivot its export focus from the established, yet now tariff-laden, US market to the burgeoning and high-potential market of India. Scotland’s food and drink sector is rightly proud of its globa

Andrew Foyle analyses the ramifications of a Supreme Court judgment on motor finance commissions, exploring the subsequent uncertainty for lenders and consumers, and the anticipated regulatory response from the Financial Conduct Authority. On 1 August 2025, the Supreme Court issued its judgment in t

The Crown Office and Procurator Fiscal Service (COPFS) has announced an expansion of a corporate self-reporting and civil settlement programme to cover a range of offences under the Economic Crime and Corporate Transparency Act 2023 and other failure to prevent offences concerning bribery and facili

Calum Allmond discusses the clarity and concision of the new map-based registration system may bring benefits to home and land owners, especially considering recent changes to the associated fees for Plans Reports. Since passage of the Land Registration (Scotland) Act in 1979 the Land Register of Sc

Sally Clark discusses how the reformed corporate liability rule within the Economic Crime and Corporate Transparency Act 2023 now makes businesses of all sizes strictly liable for a wide range of economic crimes committed by their senior managers. The Economic Crime and Corporate Transparency Act 20

AI has become a topic that some people in business simply do not want to talk about, do not want to read about, and don’t really want to understand until it all feels like it has “settled down” a bit. For that reason, the ongoing legal action from Disney and Universal against AI pl