A landmark legal ruling which has been pivotal in shaping and safeguarding the Harris Tweed industry celebrated its 60th anniversary recently. The authority’s legal advisor Colin Hulme summarises the importance of the case and ruling. The name “Harris Tweed” can only be used t
Insight
Gilson Gray partner Stephen Dick calls for better collaboration to boost the number of newbuild completions in Scotland and hopes the new Labour UK government will provide a potential positive influence. While the impact will largely be seen south of the border, the new Labour government has pr
Ash Sheikh, director of sales and marketing at Muir Homes, reflects on the recent cut in interest rates and its effect on the house building market. I am sure I am not the only one who was pleased with the Bank of England’s Monetary Policy Committee’s decision to cut interest rates by 0.
Excluding the impact of being a partner in an unincorporated business which is declared bankrupt, the two main routes into bankruptcy are by an individual submitting the appropriate form to the accountant in bankruptcy (AiB – a civil servant based in Ayrshire) or a creditor lodging a petition
Scotland’s higher education institutions have a richly deserved reputation as being global leaders in research, writes Susan Nightingale. In fact, St Andrews is the English-speaking world’s third oldest university and regularly features among the UK’s top-performing academic establ
Scotland's Land & Buildings Transaction Tax hits record high as more homes cross tax threshold, writes property expert Dr John Boyle. Rettie has just completed our annual review of Scotland’s property tax (Land & Buildings Transaction Tax, or LBTT). A dry subject, but one most home buy
Paul Angell, head of investment research at AJ Bell, looks at what happens when a prominent fund manager leaves or retires and the questions investors might ask themselves when deciding what to do. While the concept of ‘star managers’ may have lost some momentum in recent years, there ar
Gillian Fleming explores the transformative potential of increasing women's participation in angel investing. Women investing in early-stage unlisted companies, known as angel investing, at the same rate as men would see the status quo disrupted significantly. Creating a much more inclusive and dive
Tax expert Stuart Petrie discusses the heightened scrutiny and increased enforcement efforts by HM Revenue and Customs (HMRC), emphasising the importance of taking any enquiries seriously, the methods used for tax recovery, and the benefits of voluntary disclosures to mitigate penalties and liabilit
Entrepreneurship in Scotland is gaining traction among both young and older generations, writes Susan Nightingale, highlighting the support available and the diverse success stories within the start-up ecosystem. The Scottish school curriculum currently sees children as young as five years old takin
It’s no surprise that the King’s Speech has sparked plenty of headlines, providing the first official opportunity for the new government to set out its plans for the future with key legislation and proposals, writes Jen Paice. And one which will catch the eye of many of us considering ou
Overnight accommodation providers should be aware of the administrative challenges posed by the soon to be implemented Scottish Visitor Levy, writes Caroline Colliston. On May 28, 2024, the Scottish Parliament passed groundbreaking legislation introducing the Scottish Visitor Levy, commonly dub
Malcolm Bell, member of the Accounts Commission, discusses the challenges facing local councils in Scotland, including financial pressures, increasing demand, and the need for transformation in service delivery, and how they can be addressed through effective leadership, collaboration, and community
Many would acknowledge that Scots law in relation to security over moveables has been behind the curve for some considerable time and that businesses based in or conducting business in Scotland have been disadvantaged as a result, writes Euan Cluness. The legal profession and Scottish businesse
As Scotland's councils are increasingly faced with tough budget decisions, the role of the chief financial officer (CFO) is critical in ensuring financial sustainability and stability in local government, writes Jo Armstrong – chair of Audit Scotland's Accounts Commission. Our Spring budget br