Opinion

Alex Docherty, tax partner at Johnston Carmichael, wrote for The Courier and Advertiser about concerns over farmhouse tax relief.

Stuart Gillies, an associate at CMS, wrote for The Scotsman, on how the burgeoning Fintech industry is set to plunge the corporate world into a tech-driven revolution. Fintech, the use of technology in the delivery of financial services, is thriving. Companies and products such as Monzo and App

Written by Stephen Cowan, managing director Yuill + Kyle. Charles Dickens is a British institution. His serial writings had a significant impact on the social consciences of the day, often highlighting the poverty and other hardships which existed in the early part of the 19th century. This may be h

Susan Anderson discusses progress in closing the gender gap in finance. We're all in need of some positive news these days and here it is. The gender diversity gap in finance and investment is closing. Granted, it would be a stretch to say that the pace of change is rapid but, to its credit, in the

Martyn Paterson, financial planner at AAB Wealth in Aberdeen, examines the unpredictability of the global equity market – and why it isn't necessarily a bad thing for investors. Where in the world will I invest? A question often asked and, given the current happenings in world markets, a very

Kirsty Ross, head of KPMG's family business consultancy in Scotland, looks at how family businesses have become trailblazers for women in business. In recent years, the impact and the make-up of family businesses has transformed.

In Aberdeen this week more than 36,000 global oil and gas professionals have gathered to debate, lecture, promote and celebrate the achievements of the energy industry at the biennial SPE Offshore Europe conference and exhibition. Offshore Europe is being hosted for the first time in the city’

On 9 December 2019, the senior managers and certification regime (SMCR) will come into force for all Financial Conduct Authority (FCA)-regulated asset management firms, replacing the old approved persons regime. Sarah Leslie tells practitioners what they need to know. Final policy statement

Equal pay claims have certain special features, and the case of Graysons Restaurants Ltd v Jones and others highlights what that means in an insolvency context. Equal pay claims are based on discrimination principles but are basically breach of contract claims. They also have a unique treatment unde

Earlier this year the UK government consulted on crowning HMRC with a promoted ranking in the insolvency of corporates and individuals. This month, it has published the draft 2019-2020 Finance Bill containing the legislative provisions that will bring this coronation into law. Michael Thomson,

Andrew Reynolds, Wealth Manager at French Duncan, makes the case for alternatives to cash holdings  

Accountant Iain Masterton outlines key changes to VAT rules, details why they’ve been introduced and reveals what building contractors must do to ensure they are compliant. Forthcoming legislation changes could have a major impact on any building contractor business which is registered for VAT

ICO's second GDPR fine in as many days highlights the importance of due diligence in acquisitions, writes Val Surgenor. Hot on the heels of the proposed British Airways fine, the Information Commissioner’s Office (ICO) this week issued notice of its intention to serve a penalty notice (a fine)

By Gary Booth, a partner in BTO Solicitor's corporate team  

Build to Rent is critical to addressing issues of a lack of housing supply but Scotland still lags the rest of the UK, writes Will Scarlett. With the news that L&G have committed to a Build To Rent (BTR) scheme for 338 apartments in Edinburgh, it is fair to say that BTR in Scotland is final