Blogs



Martyn Paterson: The randomness of global equity returns

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: The UK’s family-owned businesses are setting the standard for female leadership

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

Bob Ruddiman: Energy industry must rise to new oil and gas challenges

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

Sarah Leslie: New rules for asset management firm managers – what you need to know

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

Blog: What happens when insolvency, equal pay and TUPE collide?

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

Blog: The self-crowning creditor?

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

Blog: Peace of Mind - but at what cost?

Andrew Reynolds, Wealth Manager at French Duncan, makes the case for alternatives to cash holdings

Published 26 July 2019

Iain Masterton: Contractors must prepare for potential VAT burden

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

Val Surgenor: GDPR strikes again – the importance of due diligence

ICO's second GDPR fine in as many days highlights the importance of due diligence in acquisitions, writes Val Surgenor.

Published 12 July 2019

Blog: Time to update your Articles of Association?

By Gary Booth, a partner in BTO Solicitor's corporate team

Published 2 July 2019

Blog: : Build to Rent (Scotland) comes of age

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

Blog: With uncertainty being the only certainty what’s happening in the Scottish land market?

By Linda Tinson a Stirling-based partner at Scottish law firm Ledingham Chalmers

Published 25 June 2019

Blog: New PM must focus on driving innovation

Scott Henderson, Managing Director at Edinburgh-based R&D tax relief specialist Jumpstart

Published 24 June 2019

Blog: No easy answer for those caught in pension tax trap

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

Blog: Judgments give strong signal for asset finance lenders to carefully steer their claims

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