Blogs



Blog: The double-edged sword of financial services regulation

Well-intentioned financial regulation puts jobs and investment outcomes at risk, says Stephen Webster, chief executive of Thorntons Investments

Published 28 August 2018

Blog: Anything to Declare?

Stuart Petrie, senior tax manager at Anderson Anderson & Brown LLP, addresses the looming deadline to disclose overseas assets or income, using beneficial HMRC terms under its Worldwide Disclosure Facility

Published 22 August 2018

Blog: Debtor the winner in judicial scrutiny of bankruptcy case law

Andrew Foyle, a solicitor advocate and litigation partner in the Edinburgh office of Shoosmiths examines a recent decision of the Sheriff Appeal Court in McGleish – v - Tough & Leslie

Published 21 August 2018

Charles Livingstone: Financial services legislation under the EU (Withdrawal) Act – safely onshored?

As negotiations between the EU and the UK continue after the publication of the UK’s White Paper containing proposals for the future UK-EU relationship, the UK government is preparing for Brexit. This includes making the orders required to modify the legal landscape for a post-Brexit future, under the European Union (Withdrawal) Act 2018 (“the Withdrawal Act”). Charles Livingstone discusses what the White Paper proposes for financial services as well as the first batch of proposed orders to be made under the Withdrawal Act.

Published 17 August 2018

Blog: Don't be evil – Google fined record £3.8bn for abusing dominant position

On 18 July the EU Commission handed Google a record fine of £3.8bn (€4.34bn) for abuse of its dominant position in relation to the Android operating system. David Flint and Rebecca Henderson of MacRoberts explain why the tech giant incurred the Commission's wrath

Published 10 August 2018

Blog: Supreme Court decision may impact on directors and prescriptive periods in Scotland

Scottish insolvency practitioners may be able to use a decision of the Supreme Court in an English case on time limit in support of bringing claims against company directors, even if the claims are over five years old and, on the face it of it, are out of time, writes Katrina Lumsdaine, Partner at Anderson Strathern.

Published 10 August 2018

Blog: Tips for companies to address a gender pay gap

Now that the first cycle of gender pay gap reports have been published, it might be tempting to breathe a sigh of relief that the hard work is over. But for those companies which are committed to reducing their pay gap, the hard work has just begun, writes Gillian Maclellan, partner and employment law specialist at CMS

Published 23 July 2018

Michael Thomson: Doubts rising over CVA effectiveness

Company voluntary arrangements (CVAS) are very much in vogue. Why? Growth of online shopping, Brexit uncertainty, increased export costs, drop in consumer confidence and spend, increases in business rates, rising labour costs and long-term inflexible lease costs. All of these been cited as factors contributing to financial difficulties for bricks and mortar operators in the UK retail, fashion and casual dining sectors. Michael Thomson summarises recent scrutiny of the CVA process.

Published 16 July 2018

Blog: Changes to VAT Grouping Eligibility

Andrew Young of Edinburgh-based accountancy firm Chiene + Tait's VAT team highlights proposed changes to VAT Groups, what they are and what entities are impacted

Published 12 July 2018

Blog: Community Empowerment – right to force the sale of abandoned, neglected or detrimental land

Following the transfer of the Island of Ulva to the North West Mull Community Woodland Company, Amy Entwistle, a partner in the commercial real estate team at law firm Morton Fraser, looks at the right to force the sale of abandoned, neglected or detrimental land

Published 11 July 2018

Blog: LBTT relief for first-time buyers not enough for those looking in Scotland's cities

New LBTT relief for first-time buyers is the latest in a series of moves by the Scottish Government to help people get on the property ladder, but they will still struggle to compete for properties in city centres in the current climate, writes Shawn Wood, a solicitor at Watermans Legal

Published 6 July 2018

Blog: Cloud accounting for the rural sector - the pros and cons

As "The Cloud" continues to assert itself on the accounting landscape and looks certain to play a big part in the managing of business finances well into the future, rural sector experts at accountants Saffery Champness take a closer look at its applicability to businesses operating outside of the urban setting

Published 27 June 2018

Blog: Plot thickens on returning abandoned land to use

Kirsty Glennan, senior solicitor at Burness Paull, writes on impending changes to Scottish land law

Published 26 June 2018

Blog: A director's liability when the liquidator comes calling

Michael J M Reid, licensed insolvency practitioner and partner of Meston Reid & Co, chartered accountants in Aberdeen explores the impact on directors when firms go under

Published 20 June 2018

Blog: Flurry of deals indicates trickier times lie ahead

Stephen Martin, head of office at Brewin Dolphin in Glasgow warns not to be complacent as mergers come thick and fast

Published 18 June 2018