Opinion

Andrew Milligan Next year looks to be a challenging year for investors, with different countries and asset classes at such different stages of the investment cycle, according to Edinburgh-based global investment manager Standard Life Investments.

David Menzies The UK Government response to a call for evidence on collective redundancy consultation in insolvency situations provides little clarity on the way forward, writes David Menzies Director of Insolvency at ICAS.

John Cairns John Cairns is a tax partner at French Duncan Chartered Accountants

Tessa Till Tessa Till is a private client partner at Pagan Osborne's Edinburgh office.

Cat MacLean In a major development in swaps litigation, an explosive judgement issued on Friday 13th November by a English High Court judge has held that there is “ample support for an inference of fraud and dishonesty at the highest level of RBS”.

Derek Mair Aberdeen accountancy firm Hall Morrice is urging young people not to delay retirement plans.

Gail Clarke Gail Clarke is director of rural land and business, at Blackadders

Paul McCluskey Paul McCluskey is head of professional practices at Bank of Scotland

David Menzies Directors who act inappropriately now face a tougher disqualification regime, as David Menzies, a director of insolvency at ICAS, explains.

David Lauder David Lauder of ESPC Mortgages writes his quarterly review of the mortgage market below.

Cat MacLean New scheme aims to persuade Insolvency Practitioners to pursue claims for a company in liquidation or administration, against banks.

Sharon Hamilton With its dual talents for finance and technology, Scotland is increasingly becoming the location of choice for businesses says Sharon Hamilton, international sector head of financial services at Scottish Enterprise.

Isobel d'Inverno Isobel d'Inverno of Brodies LLP explores the potential ways the new Scottish Rate of Income Tax (SRIT) could be employed on its introduction next year.

Ian McCall Ian McCall is a Partner at Deloitte

Nick Handcock Nick Hancock is an Associate in the Edinburgh office of DM Hall chartered surveyors