Opinion

Paul Angell, head of investment research at AJ Bell, looks at what happens when a prominent fund manager leaves or retires and the questions investors might ask themselves when deciding what to do. While the concept of ‘star managers’ may have lost some momentum in recent years, there ar

Gillian Fleming explores the transformative potential of increasing women's participation in angel investing. Women investing in early-stage unlisted companies, known as angel investing, at the same rate as men would see the status quo disrupted significantly. Creating a much more inclusive and dive

Tax expert Stuart Petrie discusses the heightened scrutiny and increased enforcement efforts by HM Revenue and Customs (HMRC), emphasising the importance of taking any enquiries seriously, the methods used for tax recovery, and the benefits of voluntary disclosures to mitigate penalties and liabilit

Entrepreneurship in Scotland is gaining traction among both young and older generations, writes Susan Nightingale, highlighting the support available and the diverse success stories within the start-up ecosystem. The Scottish school curriculum currently sees children as young as five years old takin

It’s no surprise that the King’s Speech has sparked plenty of headlines, providing the first official opportunity for the new government to set out its plans for the future with key legislation and proposals, writes Jen Paice. And one which will catch the eye of many of us considering ou

Overnight accommodation providers should be aware of the administrative challenges posed by the soon to be implemented Scottish Visitor Levy, writes Caroline Colliston. On May 28, 2024, the Scottish Parliament passed groundbreaking legislation introducing the Scottish Visitor Levy, commonly dub

Malcolm Bell, member of the Accounts Commission, discusses the challenges facing local councils in Scotland, including financial pressures, increasing demand, and the need for transformation in service delivery, and how they can be addressed through effective leadership, collaboration, and community

Many would acknowledge that Scots law in relation to security over moveables has been behind the curve for some considerable time and that businesses based in or conducting business in Scotland have been disadvantaged as a result, writes Euan Cluness. The legal profession and Scottish businesse

As Scotland's councils are increasingly faced with tough budget decisions, the role of the chief financial officer (CFO) is critical in ensuring financial sustainability and stability in local government, writes Jo Armstrong – chair of Audit Scotland's Accounts Commission. Our Spring budget br

Caitlin Armstrong takes a look at what B2B businesses can learn from the fashion industry. Fashion brands are consumer-facing so have nothing to teach business-to-business brands – right?

The Scottish government is seeking to address some of the overly restrictive aspects of the short-term let licensing rules, but the measures may not be enough to tackle “unnecessary” regulation and financial burdens faced by the Scottish tourism industry, writes Kirsty Gallacher. In

Funders are out in force and looking for opportunities as the commercial property sector in Scotland once again demonstrates its resilience, writes Ian Woods as he analyses trends in various sectors and critiques government policies. This time last year, it would have taken a large amount of br

Earlier this week, Buckinghamshire-based businessman Aasim Johar was jailed for seven years for his role in a £3.3 million cleaning products fraud at the University of Edinburgh which ran from 2005 until 2015. Johar had been acting together with Geoff Turnbull who, at the time of the offence,

Aimee Gibbons delves into Superdry's plans to implement a restructuring strategy involving store closures and rent reductions, discussing the legal and operational aspects of this process and its implications for other struggling retailers. Following the woes of The Body Shop and Ted Baker chai

Pippa Samphier discusses the need for tax reform as the Scottish Government reconsiders its progressive taxation policy and Labour proposes significant tax increases. Ahead of next week’s general election, there is a level of uncertainty amongst Scottish businesses, especially when it comes to