Insight

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This latest blog considers life from the perspective of SMEs and OMBs working to exit from lockdown. Much of the subject matter to date has focused on how to manage the massive uncertainties caused byCOVID-19. Hopefully, the duration and on-going impact of lockdown are beginning to clear as we move

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Paul Alcorn, legal executive at law firm Jones Whyte, discusses the changes to Land & Buildings Transaction Tax and how it impacts buyers. From 15 July 2020 until 31 March 2021 the threshold that the Land and Buildings Transaction Tax (LBTT) begins to be paid for residential property p

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Alison Woods, partner and employment law specialist at CMS, discusses the importance of diversity in the workplace as the world emerges from the coronavirus lockdown.  As Scottish business faces one of the toughest-ever economic climates, employers may be questioning whether diversity and inclu

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The Higgins Report of the Advisory Group on Economic Recovery for the Scottish Government has attracted considerable comment in the media and several alternative views have surfaced from senior business figures. At the same time, Campbell Dallas has been holding round table and one to one discussion

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Nimesh Shah, partner at Blick Rothenberg, discusses the implications of tax simplification ahead of chancellor Rishi Sunak's tax 'raid'. The Chancellor has asked the Office of Tax Simplification (‘OTS’) to review the Capital Gains Tax (‘CGT’) rul

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Roland Smyth, head of Scottish hotels & leisure group at law firm CMS, provides some tips for bars and restaurant owners who are planning to reopen their businesses this week.  The hospitality sector, which has suffered immensely from the coronavirus lockdown, is set to reopen this week. Th

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Jackie Fraser, Inverness-based partner at accountants Chiene + Tait, details the reopening of Scotland's tourism sector after the coronavirus lockdown. Tourism is one of Scotland’s most important and fast growing sectors contributing over £11bn to the nation’s annual GDP. Last year

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