Insight

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

Tim Thomas, partner at Ledingham Chalmers, offers advice to individuals who suspect a fellow director of fraud. Company directors have legal duties, holding them to account. But what happens if you suspect a fellow director is falling short — or is even potentially behaving fraudulently

Stuart McWilliams discusses the upcoming increases in UK visa fees, the impact on applicants and employers, and suggests strategies to minimise the financial burden of these changes. They say the only certain things in life are death and taxes, but most immigration lawyers will tell you that rising

Isla Leask discusses financial advice for individuals undergoing a divorce, emphasising the importance of financial planning, updating documents, managing debts, prioritising pensions, and seeking guidance to ensure financial stability and independence post-separation. Agreeing to a divorce is one o

Shehzad Ashaq has questioned the logic of changes to R&D tax credits that favour large companies over SMEs. From 1 April 2023, SMEs have seen R&D tax credits relief on qualifying costs reduce from an enhancement of 130% to 86% and, for loss-making companies, repayable credit reduce from 14.5

Ryan Gillies discusses the escalating challenge of attracting and retaining skilled talent, examining factors such as the skills shortage, the impact of the pandemic on working conditions, changing employee priorities like work-life balance, the rise of remote working, and the necessity for companie

Michael Reid discusses the challenges of personal financial crisis, the limitations of Debt Administration Scheme, and explores sequestration under Scottish law as an alternative debt relief mechanism. My recent article regarding personal financial challenges and potential utilisation of the Debt Ad

Employment law specialist Robin Turnbull writes about the recent legal victory for trade unions in the UK, making it illegal for employers to use agency staff to cover the work of striking employees, and discusses the potential implications. Following a recent legal challenge by 13 trade unions

Andy Drane looks at the emerging trend of large corporations partnering with landowners to finance carbon offset projects as part of their efforts to reach net zero emissions, and discusses the opportunities, risks, and considerations involved for the landowners. Most landowners will fully recognise

Adam Hardie discusses the implications of the new alcohol duty rules set to come into effect next week, which are predicted to impact the entire drinks sector, with particular benefits for producers of low and no-alcohol beverages. Major change is brewing in the drinks sector. On August 1, 2023, new

Conduit Finance managing director Jamie Davidson looks at how Scotland can learn from the German capital's rent cap alternative to instead accelerate social housing. Translated it means rent cover. It's relevant in the context of the Scottish rent freeze & cap. There was an interesting announcem

Clare Paterson writes about the initiatives and efforts undertaken by the Scottish Government and the construction industry to reform the process of construction procurement, discussing recent workshops focused on streamlining procurement, increasing collaboration, and improving outcomes. On average

Kate Darracott looks at the proposed reforms by the Financial Conduct Authority (FCA) to the UK's listing rules aimed at making UK stock markets more attractive to businesses seeking to raise capital, and how they may make the UK listing regime more competitive, particularly for early-stage, high-gr