Opinion

Michael Reid, managing partner, Meston Reid & Co, discusses the ways to deal with an overdrawn director's loan account in the case of insolvency. As the number of formal insolvencies begins to increase and there are signs that recessionary pressures in 2023 will witness a further wave of company

With Scot­land and the rest of the UK con­tin­u­ally miss­ing house­build­ing tar­gets, Fraser Mitchell, part­ner in Shep­herd and Wed­der­burn's Prop­erty and In­fra­struc­ture team, asks: what are the road­blocks to build­ing?

A pause for reflection may be no bad thing if we are to see a return to a more normal residential property market in Scotland, argues DM Hall's John McHugh. While reports about a slump in house sales and dropping prices quite naturally attract the attention of a headline-hungry press, the reali

Alison McRae, senior director of Glasgow Chamber of Commerce, discusses the expected negative impacts of the Scottish Government's proposed alcohol advertising ban. Nicola Sturgeon’s announcement that she intends to step down was certainly a notable moment last week and it has brought with it

The publication of the 2022 edition of the Corruption Perceptions Index (CPI) highlights that the perceived risk of bribery and corruption in many countries has shown no improvement — and in some important markets such as the UK is unfortunately worsening — which highlights the

The recent announcement of two successful bids for Scottish freeports is expected to bring significant economic benefits, particularly in manufacturing and accelerating the country's green transformation, writes Stuart McCallum, partner and head of manufacturing, RSM Scotland. With a degree of

Angela Robertson, an associate within the dispute, resolution & litigation team at Shoosmiths, discusses the outcome of an appeal on a hire purchase motor finance agreement in the case of Alan King v Black Horse Limited and Park’s (Ayr) Limited. The Sheriff Appeal Court in Edinbu

A canvass of views from Alliance Trust’s team of nine stock pickers underlines the challenges when looking for growth or value or both in 2023.

Stephen McGowan, a specialist in licensing law, discusses the Scottish Government's current proposals to ban the advertising of alcohol in Scotland. The Scottish government’s current consultation on restrictions around alcohol advertising and sponsorship has attracted considerable attention. I

Richard McMeeken considers the scope of director's discretion and how this has been dealt with by the courts. The duties incumbent on company directors are much talked about at the moment following the Supreme Court's judgment in BTI 2014 LLC v Sequana SA and others [2022] UKSC 25 clarifying the exi

The Scottish Government's recent changes to the emergency rent freeze legislation have improved the position of private landlords but have also caused an imbalance in the rental market and raised questions about the government's long-term vision for the sector, writes Marcus Di Rollo. Private landlo

Sandy Begbie, chief executive of Scottish Financial Enterprise, discusses the need to reform economic policies to support competitiveness, collaboration and encourage investment in order to deliver sustainable economic growth amid a challenging economic climate. “Wae worth thy power, thou curs

With all the changes that have impacted traders since the United Kingdom (UK) left the European Union (EU), one of the greatest challenges faced by importers is customs duty liability, writes Jon Hicks, customs director at AAB. Customs duty is now potentially due on all imported goods and trade

Susan Nightingale discusses the impact of the economy on smaller businesses in Scotland, the equity investment landscape in the country, and what must be done to address geographical imbalances in access to finance for small firms. While the headwinds facing Scotland’s economy have been well p

Stuart Wood gives advice how businesses can prepare the newly announced Green Freeports and benefit from them. After months of deliberation and speculation the Scottish Government has finally announced the country’s two successful Green Freeport bidders – Cromarty Firth and Firth of Fort