Well-intentioned financial regulation puts jobs and investment outcomes at risk, says Stephen Webster, chief executive of Thorntons Investments
Published 28 August 2018
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
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
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
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
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
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
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
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
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
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
Kirsty Glennan, senior solicitor at Burness Paull, writes on impending changes to Scottish land law
Published 26 June 2018
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
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