Administrators from FRP have completed the sale of Christies (Fochabers), a long-established nursery and tree growing business based at Arradoul, near Buckie in Moray, following a period of administration. Graham Smith and Michelle Elliot were appointed joint administrators of the company on Wednesd
Appointments
See all articlesAMS Group has announced two appointments to its payroll and employment tax team in Aberdeen, including the recruitment of Michael McAllister as partner and head of payroll and employment taxes. Mr McAllister joins the accountancy group from Johnston Carmichael, where he led its payroll services team
Remy Lammertsma has joined Dains as chief financial officer in the group's second senior leadership appointment this year. Mr Lammertsma's appointment follows that of Fiona McSwein as chief client officer late last month.
Ryden has significantly expanded its Professional Services offering following strategic hires and the integration with Lambert Smith Hampton (LSH) in Scotland, bringing together a senior team of leading sector experts to create one of the largest and most experienced valuation, lease advisory and bu
Watermans has welcomed Kirsty Millar as property sales manager. Ms Millar will oversee the firm’s property marketing and sales strategies. She said: “I’m feeling positive about this role. It’s a great opportunity to lead the team, streamline processes and drive the estate age
MFMac has announced the appointment of Claire Macpherson as a partner in its expanding private client team. Ms Macpherson is dual-accredited by the Law Society of Scotland as a specialist in both private client tax and trust law – an accolade held by only a small number of practitioners in the
Anderson Strathern has announced the appointment of Carole Tomlinson as its new chair as the firm celebrates its 325th year in business in Scotland. Ms Tomlinson will take up the role from 1 April, succeeding Fraser Geddes following the end of his three-year term. She is a dual-qualified solicitor i
Accountancy
See all articlesBy 2035 how, when and where finance professionals work, as well as the nature of the work itself, will look very different, according to ACCA. In a new survey by ACCA, 55% of UK respondents said flexible career paths will replace linear paths within the next decade. A further three in ten (30%) in t
The Institute of Chartered Accountants of Scotland (ICAS) has issued a strong response following the UK government’s announcement that the Audit and Corporate Governance Reform Bill has been scrapped. The accounting body's CEO, Gail Boag, described the decision as "deeply frustrating" highligh
The Association of Chartered Certified Accountants (ACCA) has published the pass rates for the December 2025 exam sitting, marking the largest volume of exams undertaken since December 2021.
Accountancy firm bk plus has strengthened its team in Glasgow with the appointment of David Meldrum as restructuring partner, and the promotion of Christie Murphy to tax director. Mr Meldrum brings over 18 years’ experience in both personal and corporate restructuring and has developed a stron
ACCA (The Association of Chartered Certified Accountants) has announced it will end remote examinations in a bid to curb a sharp rise in academic misconduct. From March, the global accounting body will require its students to sit assessments in person, effectively ending a practice introduced during
Business
See all articlesBusiness confidence in Scotland remains weak, according to the latest Fraser of Allander Institute Scottish Business Monitor, with firms pointing to cost pressures, subdued investment and little expectation of short-term relief.
Scottish business confidence saw a marginal increase in January, rising one point to 37% according to the latest Bank of Scotland Business Barometer. This growth was driven by a significant 15-point surge in firms' confidence regarding their own trading prospects, reaching 53%. When taken alongside
Scottish bid and tender expert Andrew Morrison has joined forces with Glasgow-based specialist Chris Denyer to launch a new company they plan to make the “Waitrose of bidding”. The new Edinburgh-headquartered venture, Aspire Bidding, comes just eight months after Mr Morrison sold Bu
Scotland again experienced dramatic increases in business distress in the last three months of 2025, well ahead of UK averages, according to Begbies Traynor The business rescue and recovery firm's latest Red Flag Alert data, released every three months, shows the most serious ‘critical’
Business confidence in Scotland has dropped to its lowest level since 2022, amid ongoing uncertainty and waning economic growth, according to ICAEW. Sentiment tracked by ICAEW’s Business Confidence Monitor (BCM) for Q4 2025 found that confidence in the country had decreased for the sixth conse


