Opinion

91-105 of 676 Articles
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Louise Laing, senior associate at Brodies, details the intricacies of a pre-pack administration. Pre-pack is the term used to describe an arrangement whereby the sale of all or part of a company’s business and/or assets is negotiated and agreed before an insolvency practitioner (IP) is appoint

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Paul Reilly, director in the Glasgow office of DM Hall Chartered Surveyors, says the residential property market in the West End of Glasgow is losing none of its allure, with quick sales and rising prices. The west end of Glasgow is, in normal times, variously described as busy, buzzing, vibrant and

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Shirley McIntosh, RSM's head of tax in Scotland, discusses whether Scotland can afford the financials of independence. The Scottish people have elected their new Parliament and pro-independence parties have increased their majority. The independence debate often runs on emotion, but cool heads will

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Jim Burberry, RSM's head of VAT and indirect tax in Scotland, discusses the impact of the devolution of VAT in Scotland. The SNP’s election manifesto makes a commitment to ‘Strengthening of Scotland’s tax powers with the devolution of VAT’ (page 47).

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William Anderson, audit, accounts and charity partner, Meston Reid & Co, highlights the need for responsible governance, transparency, accountability and a professional approach when it comes to charity finances. Few charities will emerge from the pandemic unscathed. Like all organisations, they

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Graham Cunning, head of corporate finance with Azets in Scotland, discusses the marked increase in the popularity of Employee Ownership Trusts (EoTs).  A growing number of business owners have expressed concerns about trade sales, in particular the lack of privacy, the time required f

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Gillian MacLellan, an employment law specialist and partner at CMS, discusses how companies can report their ethnicity pay gap. Unlike gender pay gap reporting, it is not currently mandatory for any business or organisation to report on ethnic-based disparities in pay levels. Despite a government co

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Lyn Calder, managing partner, Edinburgh and head of family business at Anderson Anderson & Brown (AAB), discusses the importance of succession planning for family businesses.  Family businesses come in all sorts of guises, with varying internal challenges and external market forces.

91-105 of 676 Articles
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