Richard McMeeken, partner at Morton Fraser, discusses a recent decision issued on 4 August 2022 in which Lord Braid has clarified certain aspects of the law of bribery in Scotland. In Oil States Industries (UK) Limited v "S" Limited; Lagan Building Contractors Limited (in administration); John Hanse
Owners of strong and growing businesses exiting via a trade sale or to an Employee Ownership Trust, together with corporates executing their M&A expansion strategies are continuing to drive a buoyant deal-making market in Scotland, according to Graham Cunning, head of corporate finance with Azet
Jon Munnery, an insolvency expert at UK Liquidators, which is managed by Begbies Traynor, explains how the transition to working from home had a domino effect on shopper footfall and what high streets must do to aid recovery. High streets are losing money due to a drop in footfall as a result of the
Andrew Diamond, partner and head of residential property at Lindsays, reveals how ‘subject to purchase’ bids hold potential for unlocking opportunities to bring more homes on to market as well as greater buying power. Contract clauses which make home sales subject to the seller buying th
Dave Philp, head of R&D tax at accountants Chiene + Tait, discusses R&D tax relief and HMRC’s latest crack-down on fraudulent claims. R&D (Research and Development) Tax Relief, introduced in 2000, has made a significant impact encouraging innovative, research-led companies to inves
Michael Reid, managing partner, Meston Reid & Co, warns businesses to avoid using misleading advertisements. The Committee of Advertising Practice (CAP), the organisation that writes the advertising rules which are enforced by the Advertising Standards Authority, has issued an Enforcement Notic
Sharon McDougall, a personal debt expert at Scotland Debt Solutions, shares what the future has in store for Scottish workers as the four day week pilot programme commences. As more businesses around the UK offer flexibility in the way employees structure their work week, such as when and where they
Alan McIntosh, managing director of Advice Talks Ltd, which operates the www.advicescotland.com website, is calling on money advisers to think differently about the energy debt crisis. As we all sit on a precipice waiting to find out how much the energy price cap will rise by in October, and whether
Blair Milne, a specialist in the construction sector and head of restructuring with Azets in Scotland is warning that the construction industry – which employs in excess of 140,000 staff in Scotland – should prepare for payment freezes by clients as the risk of a cash flow lockdown looms
Richard Hepburn, managing director at Millar & Bryce, examines the current trends observed in Landmark Information Group's Q2 property trends report. It could be argued that, compared to the England and Wales property market, the Scottish market entered Q2 at something of a disadvantage as Covid
Ewen Fleming, partner and head of consulting at Johnston Carmichael, details the need for greater financial inclusion. The steady decline of cash is now in freefall in Scotland, according to a recent analysis by MPs.
Emma Reid, financial adviser at Phil Anderson Financial Services, offers advice on financial planning for women. “Being financially literate is a powerful thing, especially for women.” - Otegha Uwagba, Founder of Women Who.
Kirsteen Maclean, senior associate at law firm BTO, discusses the intricacies of corporate insolvency. Research undertaken by the insolvency and restructuring trade body R3, in Scotland, revealed that the number of insolvency cases (liquidations and receiverships), for the last quarter of 2021, was
Vishal Chopra, head of tax for Scotland at KPMG UK, discusses the potential future tax plans at Westminster. Whoever becomes the UK’s next Prime Minister, it seems certain that tax will play a huge role in setting the tone for their premiership. Everything we’ve heard from the Tory candi
Alistair Wood, an associate at Pinsent Masons discusses Scotland's corporate self-reporting regime. With our separate legal systems, the Deferred Prosecution Agreement (DPA) regime does not operate in Scotland, and as a result civil recovery remains the only option short of prosecution for Scottish