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Occupancy and room rates dipped slightly for Scotland’s hotel sector in March, with further headwinds expected amidst the increase to employers’ National Insurance contributions from April, according to the RSM Hotels Tracker. The data, which is compiled and produced by Hotstats and anal

As leading retailers become the latest victims of cyber-attacks, RSM UK is advising businesses to review their cyber risk controls to ensure they are as robust as possible. Earlier this month the government launched its National Cyber Security Centre (NCSC) Cyber Governance Code of Practice, providi

New figures show the total reported amount lost to fraud reached £2.3bn in 2024, according to a freedom of information request by RSM UK to Action Fraud. Total reported fraud losses increased 6% to £2,255,491,192 in 2024, from £2,115,281,935 the previous year as fraudsters become i

Stuart McCallum examines the potential consequences of higher US tariffs on two of Scotlands key exports – whisky and salmon – considering how producers might adapt and the possible effects on consumers and the wider economy. Whisky and salmon are two of the largest exports from the UK s

RSM has named Ross Stupart as its new regional managing partner for Scotland and Northern Ireland. Currently the office managing partner for RSM’s Edinburgh office, where he will remain based, Mr Stupart will now also spearhead the firm’s growth strategy across the region. He will a

Over a third of property experts have identified tax restrictions announced in the 2024 Autumn Budget as a major impediment to real estate investment this year. This is according to RSM UK's Real Estate 360 survey, which recorded 35% of businesses saying that additional tax restrictions will be a ke

Staff costs in Scotland’s hotel sector jumped in January, hitting profits even before April’s rise in employers’ National Insurance contributions (NICs) and National Minimum Wage (NMW), meaning pressures are only set to intensify, according to the RSM Hotels Tracker. The data, whic

Scotland’s mid market and luxury hotels have continued to experience robust growth, as the cost-of-living dissipates and consumers upgrade their choice of hotel, with the budget market being hit the hardest, according to the RSM Hotels Tracker: Focus on Asset Classes. The data, which is compil

Occupancy and room rates of Scotland’s hotels has grown year-on-year, but profits dipped slightly as cost pressures started to bite, according to the RSM Hotels Tracker. The data, which is compiled and produced by Hotstats and analysed by RSM UK, shows occupancy of Scottish hotels increased ye

The number of new UK technology incorporations in Scotland rose 5% in 2024 compared to 2023 figures, in contrast to the UK data, which saw a 5% reduction in the number of new tech incorporations, according to analysis by audit, tax and consulting firm RSM UK. The data shows a total of 1,663 new tech

Stuart McCallum discusses the challenges and opportunities facing Scotland's whisky industry in 2025, including potential tariffs, a slowdown in the Chinese market, and increased competition, while also noting the potential for growth in tourism. Scotland’s whisky industry is bracing for a tur

Scotland's hotel sector enjoyed a buoyant November, with occupancy rising to 78.1% from 74.6% the previous year, according to RSM's Hotels Tracker.

RSM UK has appointed Lisa Macpherson-Fletcher as tax partner in the private client advisory team. Based in the firm's Edinburgh office, Ms Macpherson-Fletcher is a Chartered Tax Adviser with over 20 years’ experience advising clients from a range of industries and sectors in succession and est

Ross Stupart, RSM’s head of tax in Scotland, considers the Scottish Government's recently-published tax strategy. One of the main criticisms businesses have aimed at the Scottish Government’s approach to tax so far has been the lack of alignment with wider economic policy.

Mild weather and the October half term has seen Scotland’s hotels buck the seasonal trend, maintaining strong levels of occupancy and gross operating profits, according to the RSM Hotels Tracker. The data, which is compiled and produced by Hotstats and analysed by RSM UK, shows occupancy of Sc