Opinion

Simon Allison looks at common issues for employers during the coronavirus outbreak such as whether an employer can lay off staff and what happens if they are forced to close their premises. Lay-off/short time working clauseIn the unlikely event that your employees have a “lay off” or sho

Jamie Daniels, director of investment management at Blackadders, provides information on the latest changes in the economic market amid the current coronavirus outbreak. The Covid-19 outbreak is rapidly evolving as we speak and changing on a daily basis, if not hourly!

Alan Taylor, partner at Campbell Dallas, explores the significant tax changes which have been introduced recently or one which are on the horizon that could impact farming and other rural businesses.  Capital Gains Tax (CGT) and Residential Property

Stephanie Carr, partner, specialising in dispute resolution at Blackadders, discusses the statutory demands and their use in Scotland.  One of the most common grounds for entering into an insolvency process is that an individual, partnership, or company cannot pay their debts as they fall due.

Succession planning is never an easy topic for business owners. Passing on an independent or family run business as a going concern will be one of the first priorities when looking to retire or move to a different role within the business, writes Bruce Farquhar. Small to Medium Enterprises (SMEs) an

David Kent, head of Scotland for innovation funding consultancy Leyton UK, looks at why Scottish firms are missing out on R&D tax relief and what can be done about it. Innovation is a hallmark of many Scottish companies. From oil and gas decommissioning in the North Sea, to biotech companies in

Lindsay Lee, practice development lawyer at Brodies LLP, details what things should be considered when entering into credit agreements during the current COVID-19 'delay' phase. With the Government expected to declare a transition from the 'contain' to 'delay' phase in its response to COVID-19 what

Derek Anderson, senior paraplanner at Edinburgh-based Mearns & Company, chartered financial planners, discusses sustainable investing and whether it can act as an alternative to ethical investing. As individuals, it may seem that our own savings each year can’t make much of a positive diff

Craig Coyle, a corporate tax partner at Campbell Dallas, has emphasised that the British economy needs a budget that will support and encourage global trade. He said: "The new Chancellor, Rishi Sunak, is dealing with an unprecedented number of issues that are threatening the economy. A budget that h

Carol Flockhart, managing partner at accountancy firm Chiene + Tait, highlights the benefits of apprentice programmes.  This is Scottish Apprenticeship Week, an annual event in which employers, learning providers and apprentices across the country promote the importance and benefits of work-bas

Jim McMahon, tax manager at Balfour+Manson, discusses the upcoming changes in residential property sales which will impact Capital Gains Tax liability. Whilst significant changes to Capital Gains Tax are rare, April 2020 will see several changes brought in which will affect those disposing of reside

Womble Bond Dickinson's partner Jeremy Smith, managing associate Michelle Essen and practice development lawyer Karen Plumbley-Jones highlight further changes to the off-payroll working rules (IR35). Changes to the off-payroll working rules - which will impact on the construction industry by placing

Stephen Cowan, managing director of Yuill + Kyle, provides information on the Scottish Debt Recovery system. Many English solicitors are mystified with Scotland’s procedures for the recovery of undisputed debt. This should not be the case. Like our English cousins ultimately the process involv

Gordon Deane, partner at Balfour+Manson, discusses the English case where borrowers were successful in challenging the validity of a loan transfer from one bank to another. The facts of the case are as follows. The Emanuels had borrowed money from Clydesdale Bank for the purposes of their

Nicola Brown, associate solicitor, dispute resolution at Blackadders solicitors, discusses the economics of litigating debts claims under the value of £5,000. We are frequently contacted by clients regarding the pursuit of debts under £5000. The first question that is inevitably asked is