The Supreme Court has partially allowed the appeal in a case in which it was disputed whether the ultimate transfer of a pension fund to a personal pension plan attracted inheritance tax. It held, by a majority, that the omission to draw any benefits gave rise to a charge to inheritance tax, but the
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A man has bought an old dodgem off eBay for £30 and transformed it into a fully-functioning mobility scooter.
Small businesses across the UK reported a pick-up in activity in July, according to the latest Royal Bank of Scotland UK Small Business PMI report. The increase in activity is a further sign of operating conditions gradually improving following the lifting of lockdown measures. However, th
Over five in six (86.1%) respondents to an R3 survey of insolvency professionals in the UK say they expect personal insolvency numbers to increase over the next year, with a significant proportion expecting a rise as early as this autumn.
Total retail sales in Scotland decreased by 8.3% over the four weeks from July 5 to August 1 compared with July 2019, when they had decreased by 0.1%, in what KPMG has described as 'a recovery of sorts, but at a worryingly low pace'.
The EY Item Club has estimated that UK inflation will reach 2.0% by the end of 2021.
Edinburgh’s office market is in a strong position to weather the UK’s first recession in 11 years, according to analysis from Knight Frank.
Scottish company IndiNature, which makes ‘carbon negative’ insulation, has received an £803,000 grant from Zero Waste Scotland. The firm is the latest to receive a share of £8 million in funding for circular economy businesses administered by Zero Waste Sc
Over 1.23 million UK businesses have secured almost £53 billion of credit through the UK Government's emergency coronavirus lending schemes.
An Inverness building let to Bank of Scotland is being marketed for sale by Shepherd Chartered Surveyors. The property occupies a prime retail position on Eastgate at the High Street and Inglis Street junction directly opposite the Eastgate Shopping Centre.
Scotland’s GDP increased by 5.7% in June, according to statistics announced today Scotland's chief statistician. The growth in the latest month follows an increase of 2.3% in May, and falls of 19.2% in April and 5.8% in March.
The Royal Bank of Scotland is launching a new service which will allow customers to request how they want to be served.
Around 23,000 low income households without proper internet access will be helped to get online with the assistance of £15 million of Scottish Government funding. The investment, part of the Connecting Scotland programme, will prioritise disadvantaged families with children and young people le
Italy's Supreme Court has made a landmark decision regarding parent's obligations to financially support their children, following a five year legal battle between a 35-year-old man and his parents. The claimant is a part-time music teacher from Florence who was living with his parents while he was
Three young accountants with Aberdeen-based chartered accountancy firm Meston Reid & Co are celebrating a series of exam successes. Abbie Watson, who joined the chartered accountancy practice in August 2019, became the latest member of staff to bolster her qualifications when she passed two midd