Opinion

736-750 of 1016 Articles
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Nigel Roberts, VAT Director and Head of VAT & Duty at Johnston Carmichael, explores the implications of the taxman's latest VAT recovery regulations HMRC have announced a major change in the rules governing VAT recovery for businesses which import goods into the UK. At present, the changes will

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James Lloyd, partner at Harper Macleod, explains how the requirement for homeowners to remortgage or sell their property at the end of a trust deed to realise the capital is catching people out  

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Tom Stocker contrasts English DPAs and the Scottish civil settlement regime in the context of a parliamentary inquiry into bribery legislation, at which he himself gave evidence. The UK's 2010 Bribery Act has created "an international gold standard for anti-bribery and corruption legislation",

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Neil Mitchinson, director of Edinburgh Asset Finance, says his firm has identified a gap within a saturated market The amount of personal debt in the UK is truly staggering and there is little sign that the nation’s insatiable appetite for borrowing – be it for the staples of life o

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Chris Sanger, EY’s head of tax policy, provides his predictions in advance of the Chancellor's Spring Statement tomorrow  

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A year on from the introduction of MiFID II, it appears that the burden of complying with the regulation is putting pressure on small broking firms, writes Emma MacArthur, Assistant Manager at accountants Scott Moncrieff  

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With a significant portion of attention focused on the potential problems which UK companies will face in the event of a hard-Brexit, it is important to note that these changes are not just a British problem, writes Jeremy Glen, Partner at BTO Solicitors.  In fact, many EU compan

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Growth or value? That has been the question on many investors’ minds as markets took a turbulent turn through the autumn months. They represent the two main schools of thought when it comes to investing and investors often try to lump stocks into one or other of the two categories. Of course,

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With Brexit producing a year of twists and turns, the only certainty about 2019 is that the outlook for businesses across Scotland remains uncertain, according to independent Chartered Accountants and Business Advisers Johnston Carmichael “The big imponderable is Brexit and what sort of i

736-750 of 1016 Articles
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