Opinion

As the pandemic’s aftershocks reverberate through the financial ecosystem, insolvency law specialists are bracing for an overwhelming influx of fraud-based legal cases, writes Alan Munro. The pandemic required the government to provide fast and extensive support to keep businesses and ind

For those seeking to grow their business, finding the right venture capital partner can be a game-changer, however figures released earlier this year showed that venture capital activity in Scotland had dropped. Corporate finance expert James Woodward provides business owners with practical insights

Experienced commercial and corporate lawyer Catherine Feechan writes about the considerations of selling a business and discusses the importance of due diligence, confidentiality, deal structure, and valuation to ensure a successful sale. Selling your business is a big decision and one you want to g

Aberdeen-based Neil Thomson discusses the challenges and strategies related to international workforce mobility in the global energy sector, emphasising the importance of compliance with visa and immigration regulations. In the dynamic landscape of global energy projects, time is of the essence. Swi

Dr David McBeth, Vice-Principal (Enterprise & Economic Transformation), discusses how the University of Dundee has come out on top of other UK institution for producing successful spinout companies, particularly in life and biomedical sciences, and outlines the factors contributing to this

Scott Wright looks at First Minister Humza Yousaf's efforts to strike a balance between pro-business and anti-poverty agendas in his first Programme for Government, examining key policy initiatives, reactions from the business community, and looming challenges related to public finances and soc

As National Payroll Week takes place, payroll expert Charlotte Walker discusses the challenges and financial burdens faced by UK employers due to long-term sick leave and suggests potential reforms to the current Statutory Sick Pay (SSP) system to alleviate these issues. You could be forgiven for no

Accountancy industry veteran Alan Drummond looks at the transformative impact of technology, particularly artificial intelligence, on the accounting profession, using the 40-year journey of Douglas Home & Co as a case study to explore how innovation has revolutionised traditional workflows

Susan Nightingale discusses the gender disparity in funding for entrepreneurs in Scotland and outlines various initiatives and strategies aimed at closing this gap, including the role of female angel investors and partnerships with organisations like Mint Ventures. Equality, diversity and inclusion

CT's Jak Henderson delves into the implications of the financial health requirement (FHR) on companies seeking EIS and VCT funding, detailing its historical interpretations, the complications arising from HMRC's strict enforcement, and recent amendments to the HMRC’s approach which offer a mor

Andrew Walker discusses the challenges faced by the Scottish food and drink sector due to rising food inflation, highlighting the First Minister's stability plan and emphasising the importance of robust contracts, understanding supply chain dynamics, and future-proofing pricing policies to ensure in

Tim Thomas, partner at Ledingham Chalmers, offers advice to individuals who suspect a fellow director of fraud. Company directors have legal duties, holding them to account. But what happens if you suspect a fellow director is falling short — or is even potentially behaving fraudulently

Stuart McWilliams discusses the upcoming increases in UK visa fees, the impact on applicants and employers, and suggests strategies to minimise the financial burden of these changes. They say the only certain things in life are death and taxes, but most immigration lawyers will tell you that rising

Isla Leask discusses financial advice for individuals undergoing a divorce, emphasising the importance of financial planning, updating documents, managing debts, prioritising pensions, and seeking guidance to ensure financial stability and independence post-separation. Agreeing to a divorce is one o

Shehzad Ashaq has questioned the logic of changes to R&D tax credits that favour large companies over SMEs. From 1 April 2023, SMEs have seen R&D tax credits relief on qualifying costs reduce from an enhancement of 130% to 86% and, for loss-making companies, repayable credit reduce from 14.5