Opinion

The UK government has, over the past year, taken a notably more deliberate approach to mobilising private capital and philanthropy for social good, writes Mark McKeown. From a Scottish perspective, however, it exposes a familiar fault line in UK policy. Devolution means that, in its current form, th

Jamie Marshall puts forward the case that tokenised funds represent a historic opportunity for Scotland's fund management sector to cement its position as a global leader in financial innovation, but warns that the window to act is closing and decisive industry adoption is essential to not lose grou

Ross Stupart discusses the divergence in economic and fiscal policies among Scotland’s political parties ahead of the upcoming election, looking at how competing views on income tax, property reform, and energy policy create a landscape of both risk and opportunity for businesses and investors

Global sport is powered not just by competition, but innovation – and World IP Day highlights the critical need to protect the talent, entrepreneurship and technology behind all of that work, writes Alastair Smith Fine margins are everything in elite sport. We will see that on the global stage

Despite strong evidence that stocks and shares outperform cash savings, most UK adults keep their ISA money in cash – while investing the majority of their children's Junior ISA contributions in equities, Adrian Murphy writes. Scotland, and the UK for that matter, is a nation of cash savers. M

Andy Gray shares financial planning guidance for professional footballers, urging them to prepare for career uncertainty, income volatility, and life after the game while their earning potential is at its peak. As the domestic football season moves into its final stretch, and contracts, transfers, a

Scottish Lawyer Ahsan Mustafa examines a case of alleged non-payment of debt by a construction firm. A motion for summary decree came before the sheriff in a commercial action for payment. The pursuer was a long-established supplier of building materials trading on a credit basis. The defender was a

Ritchie Whyte and David Millar provide a practical overview of the legal duties and responsibilities UK company directors must fulfil under the Companies Act 2006, along with guidance on how to remain compliant. In recent times, company law has been thrust into the spotlight, with corporate governan

The Financial Conduct Authority (FCA) announced late yesterday afternoon how their redress scheme arising from commission paid by motor finance lenders to car dealers will operate. Andrew Foyle has the details. The choice to make the announcement after the financial markets had closed mirrored the S

Cedric Cools, partner and head of ESG at Rider Levett Bucknall, explores how the Energy Performance of Buildings (Scotland) Regulations 2025 will reshape decision-making across the built environment. Regulatory reform is par for the course in the built environment, but the introduction of the E

Ahsan Mustafa clarifies the legal foundations behind their earlier article arguing that issuing an invoice alone does not constitute a contract, drawing on established Scottish contract law principles around offer, acceptance, and consent. Following publication of the recent article on the propositi

Alan Stewart examines the UK government's push for greater domestic steel use, arguing that while well-intentioned, the policy risks raising costs and constraining investment in steel-dependent sectors – particularly in Scotland. The UK government’s ambition to increase domestic steel us

Customs duty and indirect tax expert Andrew Thurston looks at how a US Supreme Court ruling against IEEPA-based tariffs could allow businesses, particularly UK firms with transatlantic operations, to recover duties previously paid. The recent ruling by the US Supreme Court that tariffs cannot be imp

Marcus Di Rollo discusses the UK's Making Tax Digital (MTD) initiative and what landlords need to know and do to prepare for its rollout from April 2026. Landlords across the UK are preparing for one of the most significant changes to personal tax administration in years. From 6th April 2026, Making

Market sentiment towards Scotland for residential investment, specifically for build to rent, has strengthened after recent rent control exemptions, which David Fraser sees as a huge opportunity for Glasgow and Edinburgh.   After several years of uncertainty, Scotland’s residential invest