Insight

Chris Sanger, EY’s head of tax policy, provides his predictions in advance of the Chancellor's Spring Statement tomorrow  

By Jackie Waring, founder & CEO of Investing Women  

A year on from the introduction of MiFID II, it appears that the burden of complying with the regulation is putting pressure on small broking firms, writes Emma MacArthur, Assistant Manager at accountants Scott Moncrieff  

With a significant portion of attention focused on the potential problems which UK companies will face in the event of a hard-Brexit, it is important to note that these changes are not just a British problem, writes Jeremy Glen, Partner at BTO Solicitors.  In fact, many EU compan

Suzy Thomson, investment manager at Brewin Dolphin in Dundee, suggests five things lawyers should consider in managing trusts.  

Growth or value? That has been the question on many investors’ minds as markets took a turbulent turn through the autumn months. They represent the two main schools of thought when it comes to investing and investors often try to lump stocks into one or other of the two categories. Of course,

With Brexit producing a year of twists and turns, the only certainty about 2019 is that the outlook for businesses across Scotland remains uncertain, according to independent Chartered Accountants and Business Advisers Johnston Carmichael “The big imponderable is Brexit and what sort of i

In the Federation of Small Businesses in Scotland’s seasonal message, the small business campaign group’s Scotland policy chair, Andrew McRae, urges MPs to be ready for business in 2019  

As 2018 draws to an end and the New Year approaches, William Wallace, VAT Manager at French Duncan, considers what is happening in the ever-changing world of VAT Review of 2018Although there wasn’t much in the way of significant legislation introduced in 2018, the UK and European courts were a

Alan Meek, a partner in Morton Fraser’s corporate team, delves into the consequences of the Court of Appeal case that brought into question the status of a director's interim dividends when a company goes under  

By Eilidh Black, Senior Consultant – Accountancy and Finance, HRC Recruitment  

Alasdair McKinnon, manager at The Scottish Investment Trust, peers ahead towards a coming year full of uncertainty, in his 'Economic Outlook 2019'  

Stephen Oates, tax director at French Duncan, warns that business owners should take care that they don't make employees liable for additional tax and National Insurance by giving gifts at Christmas. HMRC has decided to make gifting as complex and thankless as possible to ensure that, regardless of

Alan Gordon, principal commercial partner in the Glasgow North office of DM Hall Chartered Surveyors, considers the opportunities that challenger banks provide to the commercial property sector. Challenger banks have been nibbling at the ankles of major UK lending institutions with increasing enthus

Alan McIntosh discusses a recent case in Greenock Sheriff Court in which he was involved that raised some interesting questions about the effects of Time Orders under section 129 of the Consumer Credit Act 1974. A hearing is scheduled for later this month. The Facts