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Yvette Nunn The Association of Taxation Technicians (ATT) is urging HMRC to consider changes to its proposals for the sanctions which will apply if a taxpayer is late in making a quarterly submission or payment under the Making Tax Digital (MTD) system which is due to be rolled out from 6 April 2018

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City leaders, decision-makers and rising business heavyweights in Dundee are set to gather this week for the city’s sixth economic summit.

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Amanda Murphy HSBC has today launched a £500 million lending fund to support small and medium-sized enterprises (SMEs) in Scotland, in a move that the banking giant said was as part of a "broader commitment to helping British businesses realise their ambitions for growth".

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Royal Bank of Scotland has said it welcomes the decision by credit ratings agency Moody’s to upgrade the still 71 per cent state-owned lender’s senior debt ratings and the deposit ratings.

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Derek Mackay Scottish firms looking for significant investment will now be able to access an additional £200 million through the Scottish-European Growth Co-investment Programme.

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