Insight

Richard McMeeken considers the scope of director's discretion and how this has been dealt with by the courts. The duties incumbent on company directors are much talked about at the moment following the Supreme Court's judgment in BTI 2014 LLC v Sequana SA and others [2022] UKSC 25 clarifying the exi

The Scottish Government's recent changes to the emergency rent freeze legislation have improved the position of private landlords but have also caused an imbalance in the rental market and raised questions about the government's long-term vision for the sector, writes Marcus Di Rollo. Private landlo

Sandy Begbie, chief executive of Scottish Financial Enterprise, discusses the need to reform economic policies to support competitiveness, collaboration and encourage investment in order to deliver sustainable economic growth amid a challenging economic climate. “Wae worth thy power, thou curs

With all the changes that have impacted traders since the United Kingdom (UK) left the European Union (EU), one of the greatest challenges faced by importers is customs duty liability, writes Jon Hicks, customs director at AAB. Customs duty is now potentially due on all imported goods and trade

Susan Nightingale discusses the impact of the economy on smaller businesses in Scotland, the equity investment landscape in the country, and what must be done to address geographical imbalances in access to finance for small firms. While the headwinds facing Scotland’s economy have been well p

Stuart Wood gives advice how businesses can prepare the newly announced Green Freeports and benefit from them. After months of deliberation and speculation the Scottish Government has finally announced the country’s two successful Green Freeport bidders – Cromarty Firth and Firth of Fort

Stephen Pearson, chair of Financial Inclusion for Scotland, and Carolyn Sawers, chief executive of Corra, launch an initiative where people can help those most in need of support with energy costs.

Stuart Beattie discusses the difficulties faced by Registered Social Landlords (RSLs) in Scotland, including the recent rent freeze imposed by the Scottish government and new energy efficiency standards requirements. Households are not the only group feeling the chill of winter. Registered Social La

Legal director Gregor Duthie highlights upcoming deadlines for commercial property owners in Scotland and across the UK. Transparency over the ownership and control of property has long been a point of contention – at times, it has even become a political football. In a bid to clear up some of

Politically and economically, 2022 was a tumultuous year. Despite an encouraging start, by the third quarter it was clear that Scotland’s property sector was being impacted by spiralling inflation, soaring energy costs and increasing interest rates, writes Barry McKeown. Yet, let me recall som

Temple Melville, CEO of The Scotcoin Project Community Interest company, discusses how the ownership laws surrounding cryptocurrency and cryptoassets affect individuals in cases of bankruptcy of firms which held their assets, and the need for regulation to protect retail users. As we know, most peop

The chief ex­ec­u­tive of the Scotch Whisky As­so­ci­a­tion, Mark Kent, discusses the current state and future aspirations of the Scotch whisky industry, the challenges it has faced and its potential to create profit and support other related sectors. Across more tha

Property expert Phil Harris, a director at Shepherd and Wedderburn's private wealth & tax team, discusses the state of the Scottish housing market in 2022 and what to expect in 2023, as vol­umes appear to return to pre-pan­demic lev­els. The 2022 Scottish housing market and

Focusing on AI and fintech in Scotland and university-supported start-ups in Edinburgh and Glasgow, Christine Hockley discusses the investment opportunities in the tech start-up scene outside London, as remote work and tech training in STEM roles making these regions more appealing for start-up

Temple Melville, CEO of the Scotcoin Project CIC, discusses the benefits of regulation in the cryptocurrency industry, including protections for citizens and investors, the ability for institutions to invest, and the adoption of regulated crypto ETFs. Six years ago, when Gideon Greenspan said that r