Opinion

KPMG’s family business leader Kirsty Ross discusses how succession dominates the agenda for Scotland’s family-owned businesses. They’re increasingly dubbed ‘the backbone’ of the Scottish economy. Scotland’s family-owned businesses contribute billions, with at leas

Gillian MacLellan, partner and employment law specialist at law firm CMS, discusses whether a four day work week would be successful for companies and staff. Labour’s manifesto commitment of moving UK workers to a four day week caught the headlines earlier this month. The party proposes to mov

Helen Brown of Anderson, Anderson and Brown details how UK companies are due to face many legislative challenges but tax opportunities can significantly help firms handle the changes. Over the years, the UK has continued to drive towards a more competitive Corporate Tax (CT) regime. This has be

Partner and head of banking and finance at Lindsays, Gavin Buchan, discusses how the rise of new finance possibilities is a positive development for all. When anything crashes and burns, there is often something that rises from the ashes. Since the economy emerged from the other side of the global f

Understanding the complex UK tax system is hard as it is, but when you layer on the interaction with the devolved administrations, the task gets even harder for Scottish voters. RSM’s Shirley McIntosh unpicks the manifesto claims with a Scottish lens. We have often mentioned the complexity of

John Cowan, a retail expert working with Business Gateway, discusses the reality of the retail market and the opportunities on offer to small businesses. Retailers across Scotland have recently been bombarded with a lot of doom and gloom, proclaiming the death of the high street. However, when takin

Following the announcement made by the Living Wage Foundation that the real living wage in the UK and London has increased, Jenny Stewart, head of infrastructure, government and healthcare at KPMG discusses what increasing the real Living Wage means for Scottish workers. Today, the real Living Wage

In a new report for Common Weal, former chief statistician Jim Cuthbert examines the newly developed 'Mutual Investment Model' that the Scottish Government has adopted for at least some future public infrastructure projects.

Dave Smith, tax manager at Meston Reid & Co, has urged contractors to seek IR35 advice now and not wait until 2020 to do so. In just a few months from now, new employment tax legislation is due to come into effect for medium and large businesses that engage contractors who operate through an int

Alison Rose has marked her first day as chief executive of RBS by sending a letter to all staff promising to change the culture at the part-nationalised bank. She said: "I want to build a bank that is more open, more accessible and more inclusive. One that is truly representative of the communi

Ben Zielinski, a senior associate in the commercial litigation team at Shoosmiths in Edinburgh, considers the significance of a recent judgment in the Court of Session that has given greater clarification of how much notice a landlord needs to give to terminate a commercial lease in Scotland. A rece

Scotland has always been different from the rest of the UK when it comes to claims and litigation. With a separate jurisdiction and its own unique legal concepts and rules, it has been essential for insurers to understand and acknowledge the quirks of the Scottish system and to deal with them accord

Kingdom Housing Association’s Nick Pollard discusses whether the law regarding Mid-Market Renting in Scotland is outdated, counter-productive and detrimental to the affordable housing sector and its tenants and participants. The Housing (Scotland) Acts provide for the development of Mid-Market

Mr David Lonsdale, director of the Scottish Retail Consortium Agenda, urges MSPs to support business rate reform to mitigate the decline of the Scottish high street. On every Scottish high street, there is visible evidence of how retail is changing. Successful shops are embracing technology and well

It was revealed yesterday that the British Business Bank’s Start Up Loans scheme has lent over £30 million to small businesses in Scotland since 2012. Following this news, Kelly Tolhurst, small business minister, has written about her experience as a small business owner and recognises t