Opinion

As Scotland awaits announcement of its budget on January 13, Ross Stupart, gives his view on what could be in store from a Scottish tax perspective. As Scotland’s election looms in May, the Scottish Government’s draft budget announcement will make the cross-party negotiations required to

On 31 October last year, reports emerged that Rockstar North, the well-known games developer, had dismissed more than 30 staff in the UK – sparking headlines for all the wrong reasons, writes Robin Turnbull. The Independent Workers’ Union of Great Britain moved quickly to tell media that

Just prior to the Christmas break, the Employment Rights Bill was finally approved and given Royal Assent. The UK government plans to phase in the majority of the changes over the next two years, writes Catriona Aldridge. Here are some of the key headline changes that will impact employers under the

Simon Cavell and Bryan Shepka of Johnston Carmichael look at the evolving landscape of the financial services sector in 2026, highlighting that while themes like AI, M&A, and resilience remain central, the industry’s focus has shifted from cautious experimentation to a demand for tangible

2025 proved that you can regulate a market into submission, but you cannot regulate it into growth, writes Steven Easton, director at Easton Group, who explains how last year’s legislative changes affected private landlords and what’s in store for 2026. For over a decade, being a private

Despite historical market volatility and perceived risks, 2026 presents a critical opportunity for UK savers to transition from cash ISAs to long-term stock market investments to combat inflation and build wealth, writes Adrian Murphy. Moving into 2026 feels like a psychological milestone. We’

As Scotland’s housing sector emerges from one of its most turbulent decades, Marcus Di Rollo says 2026 is shaping up to be a pivotal year of recalibration rather than volatility. The 2020s have been a turbulent time for Scotland’s housing market. Rents and prices surged during the pandem

Cameron Gillies argues that rural Scotland is a vital economic engine currently threatened by depopulation, and outlines a comprehensive strategic blueprint, including housing investment and financial incentives, designed to attract residents back to these crucial communities. Ninety-eight per cent

Ahsan Mustafa looks at the main changes brought in by the Bankruptcy and Diligence (Scotland) Act 2024 began, six months on. These reforms are expressed through amendments to the Bankruptcy (Applications and Decisions) (Scotland) Regulations 2016 and related instruments. The most recent commencement

Craig Rothnie examines Scotland's technology sector and the critical tax compliance and strategic planning required to ensure businesses are fully prepared for potential acquisition. Scotland’s tech sector is thriving bolstered by a broad range of world-class, innovative companies which, combi

Russell Wardrop argues that professionals must overcome the "ick" factor associated with selling to colleagues and instead embrace collaborative selling to become successful "rainmakers" who drive revenue through internal relationships. Anyone who opens with “I’m not in sales” and

Paul Mason argues that while Scotland excels at launching new businesses, it urgently requires a specialised support infrastructure to help high-potential firms bridge the gap between start-up agility and the repeatable systems needed to scale beyond £50 million in revenue. Scotland has become

Paul Munn discusses the critical scarcity of early-stage and growth capital in Scotland, arguing that a coordinated ecosystem comprising government initiatives, fiscal incentives, and support for repeat founders is essential to unlock the country’s economic potential. Scotland has long punched

Managing partner Alan Gilkison outlines why Ryden has entered a new strategic investment partnership with Lambert Smith Hampton (LSH) and what this means for the future of Scotland’s property sector. This year marked a turning point for Ryden. We recently entered a strategic investment partner

A major VAT reform announced in the Budget will remove a longstanding tax charge that has discouraged businesses from donating surplus goods to charity, Greg McNally writes. The new relief, due to take effect from 1 April 2026, is designed to stop usable products being sent unnecessarily to landfill