Opinion

106-120 of 783 Articles
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Ross Stupart, tax partner at RSM UK, discusses the potential impacts of the Scottish Framework. The Scottish Government wants to create a sustainable fiscal environment in Scotland that embodies fairness and equality. The recent Scottish Framework for Tax sets out a plan to achieve this; but is it p

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Donald Yellowley, partner in DM Hall’s country department based in the Bridge of Allan, Stirling, highlights the possible rewards for farmers looking to sell land. While demand for all manner of land in Scotland has rarely been more urgent, the farm sales market remains stubbornly quiet, and s

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Iain Drummond, a partner at Shepherd and Wedderburn, considers a recent case that provides lessons for the construction sector concerning the enforcement of adjudicators’ decisions by companies in liquidation. The recent case of John Doyle Construction (JDC) v Erith Contractors Limited provide

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Susan Love, strategic engagement lead at ACCA Scotland, writes on the need to support SMEs ahead of this week's Scottish budget announcement. Scotland’s small businesses and those that will consider Scotland as their destination need the right support to navigate the challenges and opportuniti

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Andrew Fraser, head of research, financials and fixed income at abrdn, discusses how banks could direct their lending to reverse climate change. “They talk, but they don’t do,” this is how the Queen expressed her frustration with world leaders on the eve of COP26. The same accusati

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Donald Boyd, head of growth at accountancy firm Azets, is urging businesses to embrace and implement Environmental, Social, and Governance (ESG) policies or risk losing their sources of funding. Climate change and ESG is already starting to have a significant impact on funding decisions and director

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Helen Mill, Aberdeen-based business coach & facilitator at The Alternative Board (TAB), offers advice to all businesses on how to tackle the challenges ahead. Firstly, congratulations – you’ve made it through the pandemic lockdowns. Maybe you’ve pivoted your business and advanc

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Derek Gemmell, partner and head of innovations tax at Anderson Anderson & Brown (AAB), discusses the complications arising from R&D tax relief. Following recent consultation on changes to categories of Research and Development (R&D) expenditure that will align the availability of R&D

106-120 of 783 Articles
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