Opinion

Acknowledging the prevalent issue of burnout within the accountancy profession, Martin Osler, Johnston Carmichael's chief people officer, details the proactive strategies and cultural shifts his firm is implementing to foster better employee wellbeing and create more positive work experiences. Burno

Following First Minister John Swinney's Programme for Government, Sandy Begbie CBE discusses the need the Scottish Government to progress beyond a business-friendly tone and implement tangible policies concerning tax, skills, and infrastructure to foster genuine economic growth and investment in Sco

The accountancy profession is undergoing a significant shift of artificial intelligence (AI) – but it’s important to see it for what it is: a tool to improve the way we serve clients, not to replace the personal service that lies at the heart of what we do, writes Kenneth McEwen. AI is h

Susan Nightingale discusses the positive trends in financial investment and support for smaller businesses in Scotland, highlighting their resilience and vital contribution to the nation's economy. Smaller businesses are the lifeblood of Scotland’s economy. Firms employing fewer than 50 employ

Stephen Lewis discusses the challenges impacting Scotland's commercial property development, its economic consequences, and advocates for a collaborative public-private sector approach to stimulate growth. Scotland’s commercial property sector has undergone some significant changes in the last

Ahead of World Intellectual Property Day, Alastair explores Smith the crucial significance of intellectual property rights in protecting the creative work and ensuring the commercial success of musicians and composers. It is arguably the most iconic movie signature tune of all time, recognisable fro

Plans to reward people who report corporate crime within their own organisation are to be taken forward by the UK’s Serious Fraud Office (SFO) over the next year, writes Tom Stocker. In its latest annual business plan the SFO lists “progress whistleblower incentivisation reform” as

Grant Strachan discusses the risks associated with investing in Scotch whisky casks, highlighting recent fraudulent activities, and advises potential buyers on the essential due diligence required to protect their investments in an unregulated market. The recent BBC documentary Disclosure: Hunting t

Simon McKeating discusses the vital role of Scotland's food and drink industry in meeting the nation's 2045 Net Zero target, addressing common misconceptions, outlining the challenges and opportunities involved, and stressing the importance of a 'just transition' for the sector. Every day that passe

Lloyds Banking Group’s Scottish Executive Committee chair Jackie Leiper explores how financial institutions can help bridge Scotland’s affordable housing gap and why unlocking private capital and accelerating cross-sector partnerships is critical to solving the crisis and driving long-te

Stuart McCallum examines the potential consequences of higher US tariffs on two of Scotlands key exports – whisky and salmon – considering how producers might adapt and the possible effects on consumers and the wider economy. Whisky and salmon are two of the largest exports from the UK s

New regulations are now in force to protect lowest earning debtors, writes Ahsan Mustafa. An Earnings Arrestment Schedule is an effective method of diligence which puts the onus on a debtor’s employer to repay the debt through deducting the employee’s wages. Breach of an Earnings Arrestm

While much attention was focused on last week’s Spring Statement delivered by Rachel Reeves, most employers are preparing themselves for later this week when her plan to increase National Insurance Contributions (NIC), outlined in the Autumn Budget, comes into effect, writes Craig Rothnie. Whe

The financial woes at notable Scottish universities are making headlines. Faced with rising costs, including staff pension provisions and salaries and new immigration rules (responsible in part for reduced income streams), decision makers at the University of Edinburgh and University of Dundee face

Both lenders and borrowers should familiarise themselves with the upcoming changes to the law governing assignation and security over moveable property in Scotland which the Moveable Transactions (Scotland) Act 2023 (MTSA) will bring into effect from 1 April, writes Shonagh Brown. Historically, this