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Scottish hotel occupancy and revenue was the highest of any part of the UK during September, according to the latest report by accountants BDO. The firm’s monthly hotel survey found that year-on-year occupancy in Scotland fell 1.0 per cent but remained the highest overall at 87.3 per cent and reve

David Menzies The Scottish Budget for 2016-17, announced by John Swinney, contains a cut of a third in the Accountant in Bankruptcy budget.

A new report has predicted that UK house prices are set to soar by another 50 per cent over the coming decade to hit an average of £419,000. The increase would mean that by by 2025 house prices will be around £139,000 higher typically than the current average of around £280,000.

A new initiative by the UK tax authorities to encourage smaller companies to claim for research and development tax relief is almost certain to disappoint them, according to a Edinburgh-based tax credit specialists. Jumpstart, which has been at the forefront of raising awareness of the R&D Tax C

Argyll and Bute Council has made solid improvement but needs to build on this for the future, says the Accounts Commission. A report published today by the local government watchdog welcomes progress since 2013 in the council's decision making, scrutiny, governance, and improving relationships both

Ian Marchant Ian Marchant, former chief executive of energy giant SSE, has made his first investment in social enterprise, backing a community bakery in Edinburgh.

Santander UK and Virgin Money are preparing to bid for Williams & Glyn, the bank due to be spun out of Royal Bank of Scotland. Analysts and industry sources suggested Santander and Virgin are those most likely to be interested, although also mentioned wereh Glasgow-based Clydesdale Bank, along w

Will Banham Rural land and property experts have issued a warning about a hidden potential time bomb for Scotland in John Swinney’s budget announcement.

As we enter the final furlong of the festive shopping calendar, levels of high street promotions have continued to step up a gear, according to analysis by accountants PwC. Over the last week, almost three-quarters (73 per cent) of 100 high street retailers were on sale or advertising promotions - s

Edinburgh Napier University has agreed a three-year funding support deal with Spanish banking giant, Santander. Santander Universities UK, a major funder of higher education, initially pledged £120,000 to the university in 2009 over a three year period and the agreement was renewed in 2012 with a f

John Swinney Tax specialists across Scotland have reacted to yesterday’s budget announcement that saw finance secretary John Swinney rule out an increase in Scottish income tax when Holyrood gets new financial powers next year.

Aberdeen Asset Management has announced its plans to close its UK Flexible Strategy fund next year. The wealth manager said that it had taken the decision after “steady redemptions” had significantly shrunk the fund’s assets to £10m.

Mr Trump’s Menie Estate golf course. Republican presidential candidate Donald Trump’s legal challenge to a planned offshore wind farm has been rejected by the UK’s Supreme Court.

Katherine Garrett-Cox Dundee-based Alliance Trust has announced that it is on track to deliver combined savings for the investment business of at least £6m for 2016.

Edinburgh-based financial recruitment specialist Core-Asset Consulting has been appointed by global equity asset manager Kiltearn Partners as its sole recruitment partner. Kiltearn Partners becomes the second of Core-Asset’s clients to adopt its Principal Recruitment Partner (PRP) model after the