Andrew Fraser: How banks can direct their lending to reverse climate change

Andrew Fraser, head of research, financials and fixed income at abrdn, discusses how banks could direct their lending to reverse climate change.

Published 30 November 2021

Neil Bradbrook: Why every business needs to do something about sustainability – but planting a tree isn’t the answer

Neil Bradbrook, managing director of Ahead Business Consulting, details why businesses need to start planning now to reduce their carbon footprint.

Published 26 November 2021

Donald Boyd: Address ESG or lose funding

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.

Published 24 November 2021

Helen Mill: Three steps to sidestep business uncertainty

Helen Mill, Aberdeen-based business coach & facilitator at The Alternative Board (TAB), offers advice to all businesses on how to tackle the challenges ahead.

Published 24 November 2021

Ian McMonagle: Beware the tax pitfalls of building a garden shed for use as a home office

Ian McMonagle, a chartered tax adviser who sits on the Scottish Committee of the Chartered Institute of Taxation, and taxation director at Russell & Russell, business advisers, warns of the tax implications of using a garden shed as a home office.

Published 23 November 2021

Anthony Zdanowicz: Warehousing leads the way as money finds its way back into Scottish commercial property market

Anthony Zdanowicz, an associate at DM Hall in Ayr, considers the commercial property market in Ayrshire, Lanarkshire, and Dumfries and Galloway.

Published 16 November 2021

Derek Gemmell: R&D creeps into the digital arena with a sting

Derek Gemmell, partner and head of innovations tax at Anderson Anderson & Brown (AAB), discusses the complications arising from R&D tax relief.

Published 10 November 2021

David Thomson: COP26 takes centre stage as returns from ESG portfolios start to increase

David Thomson, chief investment officer at VWM Wealth, details the fundamentals of ESG investing.

Published 10 November 2021

Alistair Dickson: The days of low mortgage rates are coming to an end

When I first took on a mortgage, the rate of interest was 6% pa. Many will remember mortgage rates as high as 18% pa in the early 1980s.

Published 3 November 2021

Ian McMonagle: Is it wrong to 'name and shame' minimum wage flouters?

In a bid to raise awareness of businesses that have flouted the law and deliberately paid their employees less than the statutory National Minimum Wage (NMW) – which is due to rise further from April 2022 – HM Revenue & Customs (HMRC) recently issued a press release listing the most bizarre excuses given by business owners for not paying the statutory minimum wage to their employees.

Published 3 November 2021

David Philp: Careful reform needed with R&D tax reliefs

R&D and innovation was a key feature in Rishi Sunak’s Autumn Budget. The Chancellor underlined his aim to raise direct and indirect public support for R&D to 1.1% of GDP in 2024-25, well above the OECD average of 0.7%.

Published 2 November 2021

Michael Reid: More to insolvency than liquidation and bankruptcies

Michael Reid, insolvency practitioner and managing partner at Aberdeen-based chartered accountants Meston Reid & Co, considers the role of a licensed insolvency practitioner.

Published 28 October 2021

Mark Sterritt: Are more Scottish companies beginning to believe in angels?

Mark Sterritt, UK network director, Scotland at the British Business Bank, discusses angel investment in Scotland.

Published 18 October 2021

Mark Sterritt: Access to finance is critical fuel for Scotland’s entrepreneurial ecosystem

Mark Sterritt, UK network director - Scotland at the British Business Bank, talks about the success of the Start Up Loans programme in Scotland and the value that new business brings to the Scottish economy, particularly as we focus on recovery.

Published 15 October 2021

Joanne Gillies: Winding up petitions – new law gives small firms breathing space

The UK Government has introduced legislation designed to support small businesses following the end of restrictions on winding up petitions on 30 September, writes Joanne Gillies, partner at Pinsent Masons.

Published 8 October 2021