Opinion

Consumer credit and payment services expert Andrew Barber discusses the FCA's recent proposals to ensure public access to cash in the UK by requiring banks, building societies, and other businesses to maintain reasonable access to cash services. Banks and building societies will be required to maint

Neil Wilson discusses the performance of Scottish auction markets in 2023, highlighting increases in livestock sales and prices, the challenges and successes of island auctioneers, the introduction of new professionals in the Institute of Auctioneers, and the impact of auction markets on the Sc

Shaun Barton, partner at Company Closure, highlights the warning signs of a company insolvency. When it comes to the impending, or actual, insolvency of a limited company, taking swift action is critical. Seeking the services of a business turnaround expert such as a licensed insolvency practitioner

Michael Reid discusses the complexities and challenges of trade credit, focusing on retention of title issues, the role of credit reporting agencies, and the difficulties faced by suppliers in reclaiming goods in the event of a buyer's insolvency or liquidation. It is an accepted feature of the busi

Johnston Carmichael's chief people officer Martin Osler discusses career progression at the firm, and how it is working hard to promote social mobility in the profession. Given all of the conversations about how allegedly challenging it is to engage millennials in the workplace you’d be forgiv

In recent days Colombian pop star Shakira has settled a long running dispute with the Spanish authorities on her tax residence between 2012 and 2014. The singer has paid over 7.5 million euros to bring the case to an end, writes Kevin Winters. The Spanish authorities reportedly argued that Shak

Insolvency practitioner Michael Reid provides an overview of the financial implications for unsecured creditors during a company's liquidation process, highlighting the changes in legislation that have influenced the distribution of assets and the potential for creditors to receive dividend pay

Vishal Chopra, head of tax for KPMG UK in Scotland, discusses the expected fiscal measures in tomorrow's Autumn Statement, highlighting the economic challenges and potential tax policy changes in both the UK and Scotland. The Autumn Statement looks set to be as gloomy as the current economic ou

Emma Barclay and Emily Couchlin introduce the Economic Crime and Corporate Transparency Act 2023, highlighting its provisions for enhancing UK authorities' powers to combat fraudulent trading and economic exploitation, and discussing its implications for companies and limited partnerships. On 2

Hamish Lean provides an update on the rural property market. The Scottish Land Commission has recently published the Rural Land Market Insights Report 2023, which provides an in-depth analysis of the landowner and buyer motivations over the 2023 period whilst also giving insight into emerging rural

Duncan Bauchop delves into the repercussions of recent legislative changes in Scotland's private rental sector, discussing how emergency provisions and impending long-term rent controls are impacting landlords and tenants, potentially eroding the housing base. On 2nd June 2020, residents of Eas

Lesley Grant and Kimberley Tochel of BTO Solicitors LLP flag risks for employers following a recent ruling. An employee claiming disability discrimination has been awarded more than £134,000 in compensation. The recent Employment Tribunal judgment in Brosnan v Coalo Limited underscores the ass

Gregor Duthie analyses the burgeoning growth of the student accommodation industry in Scotland, highlighting the surge in demand, the transformation of traditional housing options, and the strategic considerations developers must address to meet evolving student preferences and requirements. Over th

Debra Phillips discusses the challenges faced by scaling SMEs in Scotland, particularly in terms of inadequate government support and funding, the complexities of exporting post-Brexit, highlighting the need for a more robust business support ecosystem to foster growth and economic contribution. Wit

In light of proposed changes by the Prime Minister, financial planning expert Rhian Morgan delves into the details of the nil-rate bands in the context of inheritance tax. With the Prime Minister proposing changes to inheritance tax and potentially looking at the possibility of abolishing it complet