Opinion

1-15 of 910 Articles
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Despite facing year of challenges such as inflation and interest rate hikes, the Scottish residential property market has demonstrated resilience, writes DM Hall managing partner John McHugh. He discusses a positive outlook for 2024 with stable conditions, increased cash buyers, and a shift toward u

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The UK’s Serious Fraud Office (SFO) has indicated that it intends to utilise existing but less commonly used powers to grant immunity notices to offenders who assist in its cases, and support reduced sentences to defendants who provide evidence to enable other prosecutions, writes Tom Stocker.

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Mergers and acquisitions specialist Rod Hutchison discusses the economic landscape, particularly in the energy sector, highlighting the impact on M&A transactions in the North-east region, and expressing cautious optimism based on favourable economic conditions and opportunities in renewables an

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R&D tax expert David Philp discusses the effectiveness of the UK government's R&D tax relief scheme, and what upcoming changes to the scheme will mean for SMEs, giving critique and emphasising the need for more consultation to ensure the scheme's success in driving innovation in UK companies

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Continuing from last week's blog, Michael Reid, a licensed insolvency practitioner and managing partner of accountancy firm MHA, discusses common questions faced by directors seeking advice, addressing topics such as buying company assets during liquidation, the court-driven nature of the proce

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The glass is more than half full in the West Highlands, writes Alastair Nicolson, Highlands and Islands Enterprise area manager for Lochaber, Skye and Wester Ross. When we look for problems and faults, we’re guaranteed to find them. But the same can be said of strengths and opportunities.

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Ahead of the introduction of the Employment (Allocation of Tips) Act 2023, known as the Tipping Act, in Scotland, accountant Matthew Hutton outlines the necessary steps for hospitality businesses to ensure fair distribution of tips to qualifying employees and agency workers in compliance with the ne

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Michael Reid, a licensed insolvency practitioner and managing partner of accountancy firm MHA, discusses the implications of liquidation. The ongoing impact of interest rates at a level higher than we have been used to for many years, coupled with sluggish demand due to the cost-of-living crisis, me

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Marcus Di Rollo examines the impacts of the Scottish Government's rent cap on investors, developers, and tenants, and explores the upcoming challenges and potential changes in rent control policies. The Scottish Government’s rent cap divides opinion. On one hand, it has arguably protected

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Sharon McDougall, a DAS-approved money adviser at Scotland Debt Solutions, part of Begbies Traynor Group, outlines the implications of company administration for employees. Company administration is a statutory process that provides respite from creditor pressure for companies in financial dist

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Paul Hilton explains why, even in a slightly slower market, homeowners shouldn’t hold off on selling their homes. Homeowners who are considering moving on to a new property in 2024 are in a powerful position to influence the market, which shouldn’t be underestimated.

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Laura Falls discusses the challenges Scottish businesses face in funding growth ambitions, particularly the underutilisation of private equity (PE), and provides tips for companies considering PE investment to address potential misunderstandings and mistrust. Addleshaw Goddard partners with the Fras

1-15 of 910 Articles
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