Opinion

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Many would acknowledge that Scots law in relation to security over moveables has been behind the curve for some considerable time and that businesses based in or conducting business in Scotland have been disadvantaged as a result, writes Euan Cluness. The legal profession and Scottish businesse

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As Scotland's councils are increasingly faced with tough budget decisions, the role of the chief financial officer (CFO) is critical in ensuring financial sustainability and stability in local government, writes Jo Armstrong – chair of Audit Scotland's Accounts Commission. Our Spring budget br

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The Scottish government is seeking to address some of the overly restrictive aspects of the short-term let licensing rules, but the measures may not be enough to tackle “unnecessary” regulation and financial burdens faced by the Scottish tourism industry, writes Kirsty Gallacher. In

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Earlier this week, Buckinghamshire-based businessman Aasim Johar was jailed for seven years for his role in a £3.3 million cleaning products fraud at the University of Edinburgh which ran from 2005 until 2015. Johar had been acting together with Geoff Turnbull who, at the time of the offence,

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Aimee Gibbons delves into Superdry's plans to implement a restructuring strategy involving store closures and rent reductions, discussing the legal and operational aspects of this process and its implications for other struggling retailers. Following the woes of The Body Shop and Ted Baker chai

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Pippa Samphier discusses the need for tax reform as the Scottish Government reconsiders its progressive taxation policy and Labour proposes significant tax increases. Ahead of next week’s general election, there is a level of uncertainty amongst Scottish businesses, especially when it comes to

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Employment law specialist Alison Woods takes a look at the differences in employment law reform proposals among the main UK parties, and discusses what both employees and employers should expect. As the July general election approaches, we are seeing key differences between the main Westminster part

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The accountancy profession faces a pivotal moment amidst rapid global change, writes ICAS chief executive Bruce Cartwright CA, discussing the future of the profession as the role of accountants evolves with the needs of society and stakeholders. At a time when the world is evolving faster

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We’re Scotland, so when it comes to major football tournaments we haven’t exactly been clocking up the air miles over the years, writes Robert Holland. However, under the stewardship of Scotland boss Steve Clarke, things have changed for the better. We reached Euro 2020 (actually he

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Insolvency expert Chris Bristow compares the various options available to companies facing insolvency, from restructuring debts through a company voluntary arrangement (CVA), to seeking protection via company administration, and last resorting to liquidation if rescue efforts fail. When a company is

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Debt expert Sharon McDougall discusses the complexities of director liability for company debts, exploring scenarios where directors may be held personally accountable despite the protection of limited liability, and the potential consequences thereof. The legal structure of a limited company means

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