Insight

Guy Tulloch Guy Tulloch is senior investment manager at Turcan Connell Asset Management

Adam Hardie. Business development partner and head of food and drink at Johnston Carmichael’s Edinburgh office

Alan Cunningham Alan Cunningham is a partner at Alexander Sloan, the Glasgow and Edinburgh- based Chartered Accountant and Business Adviser.

Paul McCluskey It’s a sad fact that as technology becomes increasingly sophisticated, so do the techniques employed by criminals to commit fraudulent activity.

John Macintosh is a tax partner at Deloitte. April is historically an important month for legislative changes, with a raft of new rules and regulations introduced.

George Bull is Chair of Professional Services Group at Baker Tilly There was once a poster at Watford Junction railway station, just outside London. Advertising the local shopping centre, it read ‘Little blue dress, little blue dress, my life would be complete if only I could have that little blue

Eileen Blackburn is partner and head of business recovery at FD Debt Solutions, and chair of R3’s Scottish Technical Committee Amongst other measures, the Bankruptcy and Debt Advice (Scotland) Act, which comes into force in April 2015, seeks to ensure appropriate debt relief and management and inc

Rona Dennison is a director at Burness Paull At the Scotland Food & Drink AGM and Annual Conference last week, CEO James Withers cited a new culture of collaboration as a key factor in the impressive 20.8 per cent rate of turnover growth in Scottish food and drink manufacturing over four years.

Fiona Weir is Tax Director at Johnston Carmicahael. The VAT law on prompt payment discounts changes with effect from 1st April 2015 and will significantly increase the compliance burden for both suppliers and customers.