Opinion

Nicola Campbell, partner with Azets, calls for tax stability and simplicity in this week’s Scottish Budget. Shona Robison, the Finance Secretary, will next week tackle the annual Hobson’s Choice of the Scottish Budget – pressure to raise more money to fund public services or risk d

As Scotland anticipates the Budget announcement and a new government tax strategy on 4 December, Ross Stupart outlines what could help businesses to thrive north of the border. The Scottish Budget represents an opportunity to give Scotland’s businesses greater transparency on the government&rs

David Alexander looks at the challenges Scottish businesses face in the current economic climate, discussing the rising corporate insolvencies and the need for empathetic and nuanced communication in resolving financial disputes. Many predicted that 2024 would be a tough year for businesses in Scotl

CBI has set out how the Scottish Government can give business the certainty and confidence needed to accelerate investment and supercharge growth.

Accountant Stuart Beattie shares what housing associations can do to limit the impact of current challenges and calls for greater government support to help organisations meet their obligations. Earlier this month I attended the Scottish Federation of Housing Associations (SFHA) Finance Conference,

Alastair Smith discusses the challenges faced by Scottish tech firms in securing funding during the scale-up phase, highlighting a critical gap between early-stage and large-scale investment. The scale of world-leading innovation and technology emerging from Scotland is impressive to say the least &

Scott McFarlane looks at the challenges businesses face in complying with National Minimum Wage and new tipping regulations during the Christmas season. As the festive season approaches, hospitality and retail businesses are gearing up for a surge in activity. Christmas marks a significant spike in

New powers allowing police to seize cryptocurrency and other similar assets, which have been illegally obtained by criminals or are being used to hide or launder the proceeds of their activities, came into effect in Scotland yesterday, writes Sally Clark. The new seizure powers are a key aspect of t

Burges Salmon partner Magnus Miller considers the differences between pensions law in Scotland and in England. With the enactment of the Trust and Succession (Scotland) Act 2024 earlier this year, it is a good time to remind ourselves of the differences between Scots law and English law as they appl

The first Budget under the Labour administration was feared by business and nowhere more so than in the farming community where the recent announcements will have a devastating effect, writes Sarah Dodds. As an accountant and business advisor, but more importantly a farmer’s wife with a young

Euan Fernie takes a look at the implications Chancellor Rachel Reeves' first Autumn Budget has for personal finance. It may in part have been a consequence of some heavy trailing, but there were no major surprises in the Chancellor’s first Budget and its measures – as they related to per

Roger Green discusses the announcement of a National Living Wage (NLW) increase to £12.21 per hour, exploring its potential impact on businesses and employees, and the importance of fair and sustainable wage growth. Yesterday, the UK government confirmed the National Living Wage (NLW) will ris

Nicky Lloyd discusses how the Edinburgh rental market has performed after the first six months of changed legislation. October marked the first six months of the changed rental landscape in Scotland, following on from almost two years of the restrictions put in place on tenancies by The Cost of Livi

Susan Nightingale discusses the state of equity investment and borrowing conditions for small businesses in Scotland, highlighting their resilience despite economic challenges and a perceived lack of access to finance. Scotland has long punched above its weight when it comes to the creation of high-

The latest enforcement actions and supervisory publications by the Financial Conduct Authority (FCA) indicate the regulator’s renewed interest in market integrity and its expectations on regulated firms to assist it through clear dialogue and reporting, writes Anthony Harrison. Recent enforcem