Opinion

106-120 of 676 Articles
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Tim Cooper, chair of insolvency and restructuring trade body R3 in Scotland, has said that the low levels of corporate and personal insolvencies in Scotland over the last year cannot last forever.  The number of corporate insolvencies (liquidations and receiverships) in Scotland fell by 31

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Stuart Patrick, chief executive of Glasgow Chamber of Commerce, highlights the need for a plan of action for Scotland's airports in the wake of the coronavirus pandemic. It is common ground amongst the various political parties that the next Scottish Parliament must tackle recovery from the pandemic

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Stuart Gillies, an associate with law firm Dentons, highlights how the declining use of cash as a result of the coronavirus pandemic has resulted in an increase in confidence in financial technology. It’s been over a year now since we first locked down, when shaking hands and meeting a colleag

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Craig Alexander Rattray, a Glasgow-based growth strategist and founder of CR Corporate Solutions, reveals why the Scottish consumer is unlikely to splash their cash when the retail sector reopens its doors today. Too much uncertainty still exists over the effects of coronavirus to prompt any sp

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Iain Penman, senior associate in litigation at Brodies LLP, explains the advantages and disadvantages of a Minimal Asset Process (MAP) bankruptcy in Scotland. Bankruptcy, or sequestration as its often called in Scotland, is governed by the Bankruptcy (Scotland) Act 2016 and is available to people, p

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Neil Bradbrook, managing director of Falkirk-based Ahead Business Consulting, examines what lessons can be learned for businesses from the Europe Super League debacle. The fans have prevailed and the short-lived European Super League is no more. The lure of a share in the big bucks the league promis

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Helen Brand, chief executive of the Association of Chartered Certified Accountants (ACCA), discusses how the association is marking Earth Day this year. This year, Earth Day is themed ‘restore the earth’ and here at ACCA we’re marking this occasion by focusing on the vital role the

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Rupert Thompson, chief investment officer at wealth management group Kingswood, discusses rebounding global economies and the resumption of value. Equities continued their strong run last week with global markets gaining a further 0.8% to be up 10.7% since the start of the year. The US reporting sea

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Fraser Kane looks at the shape of things to come for non-transferable debt securities. On 19 April 2021, the Treasury launched an open consultation concerning the future regulation of the issuance of non-transferable debt securities (NTDS), also commonly known as “mini-bonds” in the

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Scott Reid, assistant tax manager at Turcan Connell, highlights the complexities of cryptocurrency taxation. On the 21st February 2021 the most renowned cryptoasset ‘Bitcoin’ rose to an all time high of over £41,000 per coin. The highs are starting to become more frequent and more

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Benjamin Wiles, managing director, restructuring advisory at Kroll, examines the state of the economy with respect to insolvency and the M&A market as the UK emerges from lockdown. The scale of the shock to the UK economy as a result of Covid is now clear following the Chancellor’s Budget.

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Claire Massie, Pinsent Masons head of banking & restructuring in Scotland, reveals how businesses will need to alter their operating model in an attempt to fight climate change. Climate change will require businesses in all sectors to reassess and change their operating model as part of the tran

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Ian Leach, partner at BLM in Scotland, details the issues surrounding the future of motor insurance in a post-Brexit Scotland. Scots law has had - and continues to have - many influences, from ancient Rome to the modern day parliaments and courts. European, UK and Scottish legislation all continue t

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Iain Penman, senior associate at Brodies LLP, discusses the changes to Scotland's bankruptcy laws in the wake of the coronavirus pandemic. Last year, temporary changes to the bankruptcy process were brought in by the Scottish Government, to help individuals financially impacted by the pandemic. Scot

106-120 of 676 Articles
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