Martyn Paterson, financial planner at AAB Wealth in Aberdeen, examines the unpredictability of the global equity market – and why it isn't necessarily a bad thing for investors.
Published 10 September 2019
Kirsty Ross, head of KPMG's family business consultancy in Scotland, looks at how family businesses have become trailblazers for women in business.
Published 9 September 2019
In Aberdeen this week more than 36,000 global oil and gas professionals have gathered to debate, lecture, promote and celebrate the achievements of the energy industry at the biennial SPE Offshore Europe conference and exhibition.
Published 6 September 2019
On 9 December 2019, the senior managers and certification regime (SMCR) will come into force for all Financial Conduct Authority (FCA)-regulated asset management firms, replacing the old approved persons regime. Sarah Leslie tells practitioners what they need to know.
Published 19 August 2019
Equal pay claims have certain special features, and the case of Graysons Restaurants Ltd v Jones and others highlights what that means in an insolvency context. Equal pay claims are based on discrimination principles but are basically breach of contract claims. They also have a unique treatment under Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE): in the case Allana Sweeney and Elouisa Crichton highlight below, there were three TUPE transfers. Add to that an insolvency situation and sums guaranteed by the National Insurance Fund (NIF), and things get rather interesting.
Published 9 August 2019
Earlier this year the UK government consulted on crowning HMRC with a promoted ranking in the insolvency of corporates and individuals. This month, it has published the draft 2019-2020 Finance Bill containing the legislative provisions that will bring this coronation into law. Michael Thomson, Partner at law firm Burness Paull, explains the details.
Published 1 August 2019
Andrew Reynolds, Wealth Manager at French Duncan, makes the case for alternatives to cash holdings
Published 26 July 2019
Accountant Iain Masterton outlines key changes to VAT rules, details why they’ve been introduced and reveals what building contractors must do to ensure they are compliant.
Published 12 July 2019
ICO's second GDPR fine in as many days highlights the importance of due diligence in acquisitions, writes Val Surgenor.
Published 12 July 2019
By Gary Booth, a partner in BTO Solicitor's corporate team
Published 2 July 2019
Build to Rent is critical to addressing issues of a lack of housing supply but Scotland still lags the rest of the UK, writes Will Scarlett.
Published 28 June 2019
By Linda Tinson a Stirling-based partner at Scottish law firm Ledingham Chalmers
Published 25 June 2019
Scott Henderson, Managing Director at Edinburgh-based R&D tax relief specialist Jumpstart
Published 24 June 2019
Peter Young, Partner, head of Private Client Tax at Johnston Carmichael, highlights the tax pitfalls facing many people with personal pension schemes, as an important deadline looms into view and the NHS finally makes a move to address the situation
Published 13 June 2019
Andrew Foyle, Partner and Solicitor Advocate at Shoosmiths in Edinburgh, highlights why recent Sheriff Court judgments necessitate the need for asset finance lenders to carefully consider and even structure how they pursue debts through the courts.
Published 31 May 2019