Opinion

Gregor Duthie Commercial tenants in Scotland are about to experience a shake-up in their tax returns. Revenue Scotland have published new guidance over the past week to help explain how leasehold interests are affected, Gregor Duthie, senior associate, real estate at Gilson Gray, takes a look at the

David Alexander David Alexander, a partner at Gilson Gray LLP comments on a recent case on the recoverability (or otherwise) of VAT on expenses from the unsuccessful party

Alasdair Green Alasdair Green, a senior manager within Aberdeen-based accountants Anderson Anderson Brown's consulting divison, makes the case for not allowing uncertainty to stifle growth

Andrew Howie Andrew Howie , managing partner of Grant Thornton in Scotland finds reasons to be cheerful for Scotland’s business community at the start of a year of unknowns

Kirsty Lister Kirsty Lister, financial planning associate at Chiene + Tait Financial Planning, explores the possible impact of interest rate rises on pension transfer values

Matt Henderson Insolvencies are down in Scotland but all might not be as it seems, argues Matt Henderson, head of restructuring, at Johnston Carmichael

Robert Burns To mark Scottish Family Business Day, Robert Burns, partner at Scottish law firm Burness Paull, takes a look at how a business can be structured to suit your family’s needs.

Adam McGhee There needs to be a fundamental reappraisal of the way public contracts are awarded to ensure the uncertainty facing Carillion workers and sub-contractors is not repeated, according to the architects behind a host of Scottish university buildings.

Shona McCusker In the wake of Carillion's collapse, Shona McCusker, a solicitor at Scottish law firm MacRoberts, looks at the contractual protections available to construction parties

Adam Jennings Chartered surveyor Adam Jennings based in the Glasgow North office of DM Hall Chartered Surveyors on the intricacies of valuing churches

Eric Curran Eric Curran, managing partner of DM Hall Chartered Surveyors, based in the firm’s Glasgow North office, talks about how the Scottish property market is shaping up in 2018.

Alan McIntosh Alan McIntosh (LLB Hons) who blogs on debt at www.advicescotland.com makes the case for the defence of the Accountant in Bankruptcy in the wake of this week's BBC bankruptcy revelations

After a snap general election, the beginning of Brexit and Bank of England interest rates rising for the first time in 10 years, the economy saw its share of surprises in 2017. So, what will 2018 hold for Scottish business? Experts from Johnston Carmichael, Scotland’s largest independent firm of c

Tim Allan With no elections and no referendums in the diary, The Scottish Chambers of Commerce sees 2018 as a year to focus on growing Scotland’s economy, writes its president, Tim Allan

Kirsty Murray