Opinion

Ahsan Mustafa looks at the main changes brought in by the Bankruptcy and Diligence (Scotland) Act 2024 began, six months on. These reforms are expressed through amendments to the Bankruptcy (Applications and Decisions) (Scotland) Regulations 2016 and related instruments. The most recent commencement

Craig Rothnie examines Scotland's technology sector and the critical tax compliance and strategic planning required to ensure businesses are fully prepared for potential acquisition. Scotland’s tech sector is thriving bolstered by a broad range of world-class, innovative companies which, combi

Russell Wardrop argues that professionals must overcome the "ick" factor associated with selling to colleagues and instead embrace collaborative selling to become successful "rainmakers" who drive revenue through internal relationships. Anyone who opens with “I’m not in sales” and

Paul Mason argues that while Scotland excels at launching new businesses, it urgently requires a specialised support infrastructure to help high-potential firms bridge the gap between start-up agility and the repeatable systems needed to scale beyond £50 million in revenue. Scotland has become

Paul Munn discusses the critical scarcity of early-stage and growth capital in Scotland, arguing that a coordinated ecosystem comprising government initiatives, fiscal incentives, and support for repeat founders is essential to unlock the country’s economic potential. Scotland has long punched

Managing partner Alan Gilkison outlines why Ryden has entered a new strategic investment partnership with Lambert Smith Hampton (LSH) and what this means for the future of Scotland’s property sector. This year marked a turning point for Ryden. We recently entered a strategic investment partner

A major VAT reform announced in the Budget will remove a longstanding tax charge that has discouraged businesses from donating surplus goods to charity, Greg McNally writes. The new relief, due to take effect from 1 April 2026, is designed to stop usable products being sent unnecessarily to landfill

Jonny Seddon shares some insight from the recent Interlaw Global Meeting in Edinburgh, which sparked discussion around how developers and investors are navigating uncertainty in the Scottish real estate market. After years of political shifts, rising costs and funding pressures, Scotland’s rea

Landlords need to be aware of the potential future impact of the Housing (Scotland) Act 2025, according to property firm DJ Alexander Ltd. The firm is concerned that many landlords may not appreciate the significance of the changes outlined in the Housing (Scotland) Act 2025, which has now received

An increase in public sector borrowing is intensifying pressure ahead of the Autumn Budget, Professor Joe Nellis writes. Public sector borrowing came in at £17.43bn for October, painting a challenging picture for the public finances and reinforcing the fiscal squeeze facing the Chancellor ahea

Scottish ministers have extended a consultation on new mental health moratorium rules amid efforts to improve debt protections for people struggling with mental illness, writes Ahsan Mustafa. On 14 November, Ivan McKeen, minister for public finance, extended the consultation on the draft Mental Heal

Johnston Carmichael's Alex Docherty calls on Rachel Reeves to kickstart the economy by using her Budget to support businesses. After weeks of speculation over the Autumn Budget, and an unprecedented early speech by the Chancellor, it is anyone’s guess as to what will be in her famous red box.

Paul Hilton, CEO of ESPC discusses the implications of the upcoming budget for the local property market. As we approach the upcoming Budget announcement, there’s a noticeable sense of anticipation across the property market. Many sellers appear to be taking a cautious “wait and see&rdqu

  Stephen McGee, chief executive of Scottish Friendly, says a bold move to reduce the cash ISA allowance that is supported by a national awareness campaign could help trigger a “paradigm shift” in investing in the UK.

The R3 in Scotland Committee’s 2025 Half-Day Forum, held at the Royal College of Physicians and Surgeons of Glasgow last Wednesday, reminded everyone why this was a must attend event in Scotland’s insolvency and restructuring calendar, writes Ahsan Mustafa. The morning struck just the ri