Many would acknowledge that Scots law in relation to security over moveables has been behind the curve for some considerable time and that businesses based in or conducting business in Scotland have been disadvantaged as a result, writes Euan Cluness. The legal profession and Scottish businesse
Opinion
As Scotland's councils are increasingly faced with tough budget decisions, the role of the chief financial officer (CFO) is critical in ensuring financial sustainability and stability in local government, writes Jo Armstrong – chair of Audit Scotland's Accounts Commission. Our Spring budget br
Caitlin Armstrong takes a look at what B2B businesses can learn from the fashion industry. Fashion brands are consumer-facing so have nothing to teach business-to-business brands – right?
The Scottish government is seeking to address some of the overly restrictive aspects of the short-term let licensing rules, but the measures may not be enough to tackle “unnecessary” regulation and financial burdens faced by the Scottish tourism industry, writes Kirsty Gallacher. In
Funders are out in force and looking for opportunities as the commercial property sector in Scotland once again demonstrates its resilience, writes Ian Woods as he analyses trends in various sectors and critiques government policies. This time last year, it would have taken a large amount of br
Earlier this week, Buckinghamshire-based businessman Aasim Johar was jailed for seven years for his role in a £3.3 million cleaning products fraud at the University of Edinburgh which ran from 2005 until 2015. Johar had been acting together with Geoff Turnbull who, at the time of the offence,
Aimee Gibbons delves into Superdry's plans to implement a restructuring strategy involving store closures and rent reductions, discussing the legal and operational aspects of this process and its implications for other struggling retailers. Following the woes of The Body Shop and Ted Baker chai
Pippa Samphier discusses the need for tax reform as the Scottish Government reconsiders its progressive taxation policy and Labour proposes significant tax increases. Ahead of next week’s general election, there is a level of uncertainty amongst Scottish businesses, especially when it comes to
Employment law specialist Alison Woods takes a look at the differences in employment law reform proposals among the main UK parties, and discusses what both employees and employers should expect. As the July general election approaches, we are seeing key differences between the main Westminster part
The accountancy profession faces a pivotal moment amidst rapid global change, writes ICAS chief executive Bruce Cartwright CA, discussing the future of the profession as the role of accountants evolves with the needs of society and stakeholders. At a time when the world is evolving faster
We’re Scotland, so when it comes to major football tournaments we haven’t exactly been clocking up the air miles over the years, writes Robert Holland. However, under the stewardship of Scotland boss Steve Clarke, things have changed for the better. We reached Euro 2020 (actually he
Recent legal reforms in the UK have increased the risk of corporate criminal liability for fraud, making urgent the need for businesses to reassess and strengthen their fraud prevention procedures, writes Tom Stocker. The clock is ticking for businesses across Scotland and the UK to review their fra
Law accountant Mike Davis looks at some of challenges when handling probate (confirmation) in Scotland, providing insight on how to overcome them. When someone dies, the responsibility to manage their property, finances and personal belongings (their ‘estate’) usually falls to famil
Insolvency expert Chris Bristow compares the various options available to companies facing insolvency, from restructuring debts through a company voluntary arrangement (CVA), to seeking protection via company administration, and last resorting to liquidation if rescue efforts fail. When a company is
Debt expert Sharon McDougall discusses the complexities of director liability for company debts, exploring scenarios where directors may be held personally accountable despite the protection of limited liability, and the potential consequences thereof. The legal structure of a limited company means