Opinion

Tax expert Tony Cochrane discusses HM Revenue & Customs' (HMRC) recent shift from a lenient enforcement period to a strict compliance regime regarding the VAT Domestic Reverse Charge (DRC) within the construction industry, outlining the specific criteria for its application and offering practica

The Scottish Government’s planned exemptions from rent control measures within the Housing (Scotland) Act 2025 signal a more stable and investable landscape for developers, investors and funders, offering a timely catalyst for boosting housing supply across Scotland, write Russell Munro and Pa

Ross Webb looks at the rising trend of Scottish business failures, discussing the underlying factors that influence modern restructuring. Insolvencies in Scotland are running at a 10-year high, with recently released data from the Accountant in Bankruptcy (AIB) revealing that 1,272 businesses north

As 2026 continues, the Glasgow office market offers a clear and compelling narrative: demand remains healthy, but it is increasingly selective, Sarah Hagen writes. For occupiers, investors and landlords alike, 2025 was a year defined by the flight to quality, tightening supply and the gradual but me

In an exclusive for our sister publication Scottish Construction Now, Scott Brewster, managing director of sustainable resource management company Brewster Brothers, argues that the forthcoming Scottish Aggregates Tax can be used alongside other fiscal levers and environmental policies in order to b

Katharine Wooller, chief strategist – financial services at Softcat plc, looks at how growing AI adoption may be putting financial services industry jobs at risk. Financial Services is often seen as the poster child for AI driven efficiencies. AI excels in data-rich environments, and our indus

MHA partner Alan Stewart and customs duty & indirect tax consultant Andrew Thurston discuss US President Donald Trump's withdrawal of proposed tariffs on UK and European goods that had been linked to tensions surrounding Greenland, following diplomatic discussions involving NATO allies. The move

The Scottish budget announced on 13 January has sharpened the focus on how tax policy changes influence behaviour in the workplace and the people consequences employers have already witnessed since the UK Budget in November 2025, writes Sarah Jackman. Following the UK's Budget announcement, much att

The rapid development of digital assets and digital currencies has meant that many legal systems, including Scotland’s, have struggled to keep up, writes Andrew Foyle. The application of 17th century principles to modern blockchain technology has exposed gaps in the way that ownership and poss

MHA partner Alan Stewart and customs duty & indirect tax consultant Andrew Thurston discuss President Donald Trump’s latest statements on potential US trade tariffs, which have introduced fresh uncertainty for Scottish exporters, particularly those with significant exposure to the US marke

Everyone is talking about it – but is AI really having an impact on how business is done in real estate? Scott Ritchie takes a look. I recently took part in a round table of developers, operators, funders, and industry bodies to discuss whether its effects were being felt in Scotland and the r

Kim Cameron discusses maximising the value of Scotland’s seafood industry by transforming processing by-products into high-value assets through the collaborative efforts of the newly formed Scottish Ocean Cluster. From the fishing vessels that land wild-caught fish to the salmon farms along th

A recurring theme in commercial litigation is the attempt by a defender to escape liability by asserting that the “wrong party” was sued. This argument often surfaces where goods or services were supplied under an apparently straightforward commercial arrangement, but invoices were issue

As Scotland awaits announcement of its budget on January 13, Ross Stupart, gives his view on what could be in store from a Scottish tax perspective. As Scotland’s election looms in May, the Scottish Government’s draft budget announcement will make the cross-party negotiations required to

On 31 October last year, reports emerged that Rockstar North, the well-known games developer, had dismissed more than 30 staff in the UK – sparking headlines for all the wrong reasons, writes Robin Turnbull. The Independent Workers’ Union of Great Britain moved quickly to tell media that