Insight

Nicola Ross delves into the prevalent issue of late payments affecting various businesses, discussing implications and outlining preventative measures, strategies for resolution including credit control, litigation, and mediation. Recently Etsy and Amazon have been outed for withholding funds f

Nathan Davis discusses the implications of new sustainability reporting standards including the EU’s Corporate Social Reporting Directive and the International Sustainability Standards Board's measures on UK businesses, particularly SMEs. As part of the global effort to address sustainability

Considering the challenges and opportunities currently present in the Scottish investment landscape, Bob Hair, Scotland regional head at Cazenove Capital, discusses his firm's support for next month's Invest2Scale gathering in Edinburgh, focusing on its role in aiding revenue-generating Scottish com

As the pandemic’s aftershocks reverberate through the financial ecosystem, insolvency law specialists are bracing for an overwhelming influx of fraud-based legal cases, writes Alan Munro. The pandemic required the government to provide fast and extensive support to keep businesses and ind

For those seeking to grow their business, finding the right venture capital partner can be a game-changer, however figures released earlier this year showed that venture capital activity in Scotland had dropped. Corporate finance expert James Woodward provides business owners with practical insights

Experienced commercial and corporate lawyer Catherine Feechan writes about the considerations of selling a business and discusses the importance of due diligence, confidentiality, deal structure, and valuation to ensure a successful sale. Selling your business is a big decision and one you want to g

Aberdeen-based Neil Thomson discusses the challenges and strategies related to international workforce mobility in the global energy sector, emphasising the importance of compliance with visa and immigration regulations. In the dynamic landscape of global energy projects, time is of the essence. Swi

Dr David McBeth, Vice-Principal (Enterprise & Economic Transformation), discusses how the University of Dundee has come out on top of other UK institution for producing successful spinout companies, particularly in life and biomedical sciences, and outlines the factors contributing to this

Scott Wright looks at First Minister Humza Yousaf's efforts to strike a balance between pro-business and anti-poverty agendas in his first Programme for Government, examining key policy initiatives, reactions from the business community, and looming challenges related to public finances and soc

As National Payroll Week takes place, payroll expert Charlotte Walker discusses the challenges and financial burdens faced by UK employers due to long-term sick leave and suggests potential reforms to the current Statutory Sick Pay (SSP) system to alleviate these issues. You could be forgiven for no

Accountancy industry veteran Alan Drummond looks at the transformative impact of technology, particularly artificial intelligence, on the accounting profession, using the 40-year journey of Douglas Home & Co as a case study to explore how innovation has revolutionised traditional workflows

Susan Nightingale discusses the gender disparity in funding for entrepreneurs in Scotland and outlines various initiatives and strategies aimed at closing this gap, including the role of female angel investors and partnerships with organisations like Mint Ventures. Equality, diversity and inclusion

CT's Jak Henderson delves into the implications of the financial health requirement (FHR) on companies seeking EIS and VCT funding, detailing its historical interpretations, the complications arising from HMRC's strict enforcement, and recent amendments to the HMRC’s approach which offer a mor

One of Albert Einstein’s many quotable axioms is that "The measure of intelligence is the ability to change". With the imperative to accelerate progress accentuated both by recent social and economic events and new customer demands, accountants and advisers CT (formerly Chiene + Tait) this sum

Andrew Walker discusses the challenges faced by the Scottish food and drink sector due to rising food inflation, highlighting the First Minister's stability plan and emphasising the importance of robust contracts, understanding supply chain dynamics, and future-proofing pricing policies to ensure in