Opinion

Jennifer Andrew discusses the handling of concurrent insolvency processes in different jurisdictions following a recent Scottish case ruling. A recent decision of the Court of Session has found that a Scottish administration can be declared as ancillary to an insolvency process in another jurisdicti

Always quick to spot an opportunity, criminals have increasingly turned to cryptocurrency as a means of hiding and, in many cases, laundering the proceeds of illicit activities, writes Sally Clark. As part of the law enforcement response, cryptocurrencies and other cryptoassets have now been specifi

Greater enforcement powers for the CMA are coming soon, writes Richard Collie. These reforms come in the form of the Digital Markets, Competition and Consumers (DMCC) Act, which received Royal Assent in May.

ESPC CEO, Paul Hilton, discusses the rising popularity of bungalows and asks why more aren’t available to satisfy growing buyer demand. When you imagine the kind of property young buyers want to live in, you’d be forgiven for thinking immediately of glossy city apartments or spacious tow

With budget pressures rising, could the Chancellor sweeten the deal by adding VAT to some guilty pleasures? From cakes to caviar, here are three tempting tax ideas that could bring in revenue – without leaving too much of a bitter aftertaste. MHA VAT director Glyn Edwards, with a pinch of dry

In the UK, there has been a dynamic shift in the relationship between auditors and clients who are preparing annual accounts or readying a business for fundraising or potential exit, writes David Lister. Increasingly more fulsome investigations where compliance issues arise are required before signi

When setting up a limited company or agreeing to be appointed as a director, being aware of your duties to company creditors should the company fail is unlikely to be at the front of your mind, writes Seonaid Sandham. Yet, at a time when Scotland’s corporate insolvencies are 17% higher than th

Robert Holland takes a look at the UK government's new Employment Bill. The bill unveiled yesterday is undoubtedly the biggest employment rights shake-up since the 1999 Employment Relations Act 25 years ago, and in legislative length only matched by the 1975 Employment Protection Bill. However, it i

Marking Highland Business Week, Angus MacLeod discusses the transformative potential of the Inverness and Cromarty Firth Green Freeport, highlighting the opportunities and challenges it presents for the region. The Highlands are on the brink of a transformation unlike anything seen in decades. The l

Heather Holbrook looks at how the shift to online retail has led to high vacancy rates in UK retail properties, necessitating the repurposing of these spaces. Even a short walk up most of Scotland’s high streets will tell you a lot about the transformation they have undergone in recent years.

Ahead of tomorrow's Scottish Housing Day, Muir Group CEO Martin Smith looks at some changes on the horizon, particularly from the Programme for Government, and how we can overcome today's challenges to give the people of Scotland the homes and communities that they deserve. The shortage of home

Businesses across sectors have been advised to review their approach to dynamic pricing after the practice drew scrutiny in the context of Oasis’ reunion tour, writes Angelique Bret. A UK and Ireland tour next summer will mark the first time the band’s two most prominent members, br

Changes in lending practices have seen RSLs move away from their traditionally cautious approach to managing interest rate fluctuations to explore more complex options, writes Derek Hogg. Scottish registered social landlords (RSLs) can be a cautious breed. Indeed, when it comes to exposure

Alasdair Steele discusses the decline in institutional investment in Scottish commercial property over the past decade and how the recent pooling of local authority pension funds may serve as a catalyst to reverse this trend. It is no secret that UK institutional investors have cooled on Scotland in

Karen Little takes a look at what the Morphe Cosmetics case demonstrates about the the pros and cons of pre-pack sales. The recent news about viral beauty brand Morphe Cosmetics entering into administration through a pre-pack sale will no doubt have caught the attention of insolvency practitioners a