Insight

Equal pay claims have certain special features, and the case of Graysons Restaurants Ltd v Jones and others highlights what that means in an insolvency context. Equal pay claims are based on discrimination principles but are basically breach of contract claims. They also have a unique treatment unde

Earlier this year the UK government consulted on crowning HMRC with a promoted ranking in the insolvency of corporates and individuals. This month, it has published the draft 2019-2020 Finance Bill containing the legislative provisions that will bring this coronation into law. Michael Thomson,

Andrew Reynolds, Wealth Manager at French Duncan, makes the case for alternatives to cash holdings  

Accountant Iain Masterton outlines key changes to VAT rules, details why they’ve been introduced and reveals what building contractors must do to ensure they are compliant. Forthcoming legislation changes could have a major impact on any building contractor business which is registered for VAT

ICO's second GDPR fine in as many days highlights the importance of due diligence in acquisitions, writes Val Surgenor. Hot on the heels of the proposed British Airways fine, the Information Commissioner’s Office (ICO) this week issued notice of its intention to serve a penalty notice (a fine)

By Gary Booth, a partner in BTO Solicitor's corporate team  

Build to Rent is critical to addressing issues of a lack of housing supply but Scotland still lags the rest of the UK, writes Will Scarlett. With the news that L&G have committed to a Build To Rent (BTR) scheme for 338 apartments in Edinburgh, it is fair to say that BTR in Scotland is final

By Linda Tinson a Stirling-based partner at Scottish law firm Ledingham Chalmers  

Scott Henderson, Managing Director at Edinburgh-based R&D tax relief specialist Jumpstart  

Peter Young, Partner, head of Private Client Tax at Johnston Carmichael, highlights the tax pitfalls facing many people with personal pension schemes, as an important deadline looms into view and the NHS finally makes a move to address the situation  

Andrew Foyle, Partner and Solicitor Advocate at Shoosmiths in Edinburgh, highlights why recent Sheriff Court judgments necessitate the need for asset finance lenders to carefully consider and even structure how they pursue debts through the courts.  

Chris Campbell, tax senior manager at Johnston Carmichael, considers the benefits of going electric. Climate change has featured heavily in the news headlines recently, with various political parties renewing their commitment to reducing carbon emissions. This comes amidst the backdrop of protests i

Andrew Smith, corporate recovery analyst at Glasgow-based Metis Partners, considers the future of retail brands which collapse into insolvency  

By Doug Trainer and Scott Bannerman of the cyber-security team at Scottish accountancy firm Scott-Moncrieff  

Graeme Hartop, chief executive at Edinburgh-based private bank Hampden & Co outlines the ways investors are currently looking at to minimise the impact of the new tax regime