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Shadow Scottish Secretary Ian Murray MP Partial control over income tax rates in Scotland may not be devolved before the Scottish budget is presented to Holyrood, according to an internal HMRC document.

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Banks will come increasingly under threat from alternative lending - including peer-to-peer lending and crowdfunding - in coming years, according to a survey of international credit analysts. A survey of 200 delegates from 40 countries at an Edinburgh University conference, conducted by the universi

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Regional airline Loganair has announced the introduction of a new "compassionate travel" policy on its 19 Scottish routes, providing access to discounted fares in an emergency. Believed to be the first scheme of its kind, it will see the airline offer reduced fares in the event of the bereavement of

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Outstanding debt of Scottish farms increased four per cent over the past year according to new Scottish Government figures, marking the sixth consecutive annual increase in Scottish farm debt. Data released by Scotland's chief statistician, based on a survey of the main banks and other lending insti

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