Insight

Social Housing Magazine has produced an interesting article on audit provision in Scotland. Using the 2021-22 audited financial statements (AFS) returns compared to the 2017-18 AFS returns from the Scottish Housing Regulator, it presents some interesting data and perhaps enables some thoughts on how

David Alexander discusses the recent rise in Scottish insolvency activity and its implications for small businesses, while stressing the importance of proactive debt recovery, and awareness of personal liability in insolvent trading. Scottish insolvency activity recently reached the highest level fo

Michael Reid, managing partner at Meston Reid & Co, offers advice on solvent liquidation. For the vast majority of businesses, particularly those with annual sales greater than £100,000, operating through the medium of a limited liability company is the most popular choice.

Scott Hogan discusses the recent changes to Scotland's business rates regime, with a focus on the devolution of power to alter empty property relief to local authorities, and the varied impact of these changes on commercial property owners and occupiers across different regions. April brought in a w

Ryan Crighton, policy director at Aberdeen & Grampian Chamber of Commerce discusses Kier Starmer's plan to halt new North Sea oil and gas initatives. Big ambition on renewable energy is exactly what we need. Labour’s proposed energy strategy, revealed in The Sunday Times, has that in spade

North-east Scotland-based Openbrolly, a software firm with strong ties to film production and location agencies across the UK and Ireland, has added weight to the call for a film and TV studio to be located in the area. Founded in the Highlands over 20 years ago, the company believes such facil

Fiona Cameron, banking partner in Shoosmiths’ Glasgow office, examines the significance of the recently passed Moveable Transactions (Scotland) Bill and outlines why it’s likely to be welcomed by Scotland’s banking practitioners and lenders. To the frustration of Scottish banking l

Michael Reid, managing partner at Meston Reid & Co, offers advice to individuals struggling with personal debt. My recent article regarding personal financial challenges provoked a certain amount of feedback because many individuals are struggling to pay their bills and have a concern that their

Roddy Smith discusses the negative impact of the UK government's decision to end tax-free shopping on the tourism industry, particularly in Edinburgh, and the ongoing efforts to reverse this decision in order to boost the economy and attract more visitors. The decision of the Westminster government

Lawyers Shonagh Brown and Pamela Gilmour discuss the Moveable Transactions (Scotland) Bill, recently passed by the Scottish Parliament, and how it aims to modernise and simplify the law of moveable transactions. Scots law has not traditionally been recognised for its dynamic or innovative nature, bu

Fraser Lynes explains why Cruden Homes' age-exclusive development is a new example of a low-carbon-footprint community. When it comes to finding the perfect home, everyone has their own list of essentials, whether that’s a home office, proximity to transport links, space for family get-togethe

David Tracy discusses the potential of synthetic data generation in overcoming data access, privacy, and compliance issues, and fostering innovation in the financial sector, with a focus on the role of Smart Data Foundry's synthetic data engine, aizle. Good quality data is critical to financial

Richard Muir discusses the importance of international trade for business resilience, highlighting Scotland's efforts to expand its global market presence, particularly in the green hydrogen and premium whisky sectors, through collaborations with foreign partners and participation in trade missions.

The National Security and Investment Act 2021 celebrated its first anniversary in January. The UK government has not been shy about using it, imposing 15 final orders either blocking or placing conditions on deals: in almost 20 years of the previous national security screening regime, fewer than 20

Victoria Ivinson discusses the conflict between passion and profits in the agricultural industry, and the importance of identifying and rectifying missed opportunities to ensure the financial stability and future success of rural businesses. Passion projects and a deeply ingrained love of a certain