Opinion

Ian Marshall, head of tech strategy at Anderson Anderson & Brown (AAB), details why Scotland's tech sector is leading the way to stability. LinkedIn and newspaper business pages are awash with articles claiming to wisely summarise the learnings from the last 12 months, so I’m not going to

Coll Murchison-MacDonald, partner at Saffery Champness' Inverness office, and a member of its Landed Estates and Rural Business Group, discusses the recommendations for farming and land-based businesses in the latest Office of Tax Simplification (OTS) report on Capital Gains Tax (CGT). The late

Luke Hickmore, investment director fixed income at Aberdeen Standard Investments (ASI), discusses the likely trajectory for inflation and interest rates in the coming months and the inevitable effect on credit markets. In the first five months of the year, inflation has become a growing concern for

Alistair McAlinden, managing director and head of the hospitality and leisure sector team for Interpath Advisory in Scotland discusses how operators across the hospitality sector in Scotland should beware of financial pitfalls as they fully reopen. With Scottish pubs and restaurants welcoming c

Phil Anderson, founder of Phil Anderson Financial Services, discusses the rising popularity of ESG investment We’re all doing our bit nowadays to conserve our environment and look out for our fellow human beings, on both a local and a global stage. Carrying re-usable bags, ditching the aerosol

The Corporate Insolvency and Governance Act 2020 imposed a temporary halt on the use of statutory demands and winding up petitions where the tenant is unable to pay its bills because of coronavirus. As a result two uniquely Scottish remedies available to landlord creditors have come into the spotlig

Anjli Shah, co-manager of the $50m Aberdeen Standard Investments (ASI) Global Mid-Cap Fund, discusses opportunities within the global mid-cap sector and why it remains an interesting investment proposition. Measured by the MSCI World Index, mid-caps have outperformed their larger peers by around 10%

Ian McMonagle, taxation director at Russell & Russell, business advisers, and member of The Association of Taxation Technicians (ATT), warns of the large number of misleading Eat Out to Help Out scheme applications. As the hospitality sector is getting back on its feet, the latest news releases

A decade of hotel expansion across Scotland is set to be reversed as many hotel businesses struggling with unsustainable debts, losses and staffing problems decide to close permanently, Derek Forsyth, head of restructuring with Azets has warned. Industry reports indicating the scale of the financial

Louise Laing, senior associate at Brodies, details the intricacies of a pre-pack administration. Pre-pack is the term used to describe an arrangement whereby the sale of all or part of a company’s business and/or assets is negotiated and agreed before an insolvency practitioner (IP) is appoint

Paul Reilly, director in the Glasgow office of DM Hall Chartered Surveyors, says the residential property market in the West End of Glasgow is losing none of its allure, with quick sales and rising prices. The west end of Glasgow is, in normal times, variously described as busy, buzzing, vibrant and

Shirley McIntosh, RSM's head of tax in Scotland, discusses whether Scotland can afford the financials of independence. The Scottish people have elected their new Parliament and pro-independence parties have increased their majority. The independence debate often runs on emotion, but cool heads will

Jim Burberry, RSM's head of VAT and indirect tax in Scotland, discusses the impact of the devolution of VAT in Scotland. The SNP’s election manifesto makes a commitment to ‘Strengthening of Scotland’s tax powers with the devolution of VAT’ (page 47).

Campbell Ure, a facilitator with The Alternative Board (TAB), offers his take on what constitutes first-class business coaching and mentoring. Through my work with TAB, a peer-to-peer support and networking organisation for business leaders, I’ve witnessed first-hand how companies have wrestle

William Anderson, audit, accounts and charity partner, Meston Reid & Co, highlights the need for responsible governance, transparency, accountability and a professional approach when it comes to charity finances. Few charities will emerge from the pandemic unscathed. Like all organisations, they