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Over a quarter (28 per cent) of the value of small and mid-cap quoted companies is based on reputation, according to the Pulse survey by accountants and business advisers BDO and the Quoted Companies Alliance (QCA). For Scotland’s AIM listed companies this means that £428m of their overall value

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Perth-based energy giant SSE is to cut its standard gas tariff for domestic customers by 5.3 per cent. The new tariff is due to come into force at the end of March and makes SSE the second of the UK's big six suppliers to announce price cuts this winter after E.On last week said it would cut gas pri

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New research carried out by the Bank of Scotland has revealed that a third of small firms fear the burden of late payments will get worse over the next six months. The Edinburgh-based lender's survey of SMEs found the typical small business north of the border is owed more than £79,000 by customers

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New legislation to introduce a supplement on purchases of additional residential properties has been published by the Scottish Parliament today. The Land and Buildings Transaction Tax (LBTT) (Amendment) (Scotland) Bill proposes a supplement on the purchase of additional homes, for example second hom

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The number of Scots going bust during 2015 fell by nearly a quarter compared with 2014, according to analysis of the latest Accountant in Bankruptcy figures by Glasgow-based personal debt advisors Carrington Dean. one the UK's largest providers of the full range of personal debt solutions.

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