Insight

The Additional Dwelling Supplement rise is another blow to Scottish landlords, but opportunities remain in a sector which can bring rich rewards, argues Riccardo Giovanacci. The Scottish Government had another thoughtful Christmas present for landlords in the Private Rental Sector (PRS) in Dece

A recently published letter from HM Revenue and Customs (HMRC) provides insight into the interactions between HMRC and the newly established Office of Trade Sanctions Implementation (OTSI) and on investigations and enforcement of the UK’s trade sanctions regime, writes Stacy Keen. Between 2021

With a seemingly never-ending increase in legislation, entering the buy-to-let market can seem a daunting prospect, but Nicky Lloyd, head of ESPC Lettings, explains that there are long-term advantages for those willing to enter the market now. With details being revealed that rent controls will end

Roger Green discusses the pervasive skills shortages in the UK, particularly within the commercial cleaning sector, and outlines how his company, Spotless, combats these challenges through robust employee-centric initiatives. New research released in January by employment app creators Indeed Flex re

Mark Sterritt looks at the impact of the £150 million Investment Fund for Scotland in its first year, highlighting how it has supported diverse businesses across the country and addressed historical funding imbalances. While there’s no doubt that Scotland’s entrepreneurial spirit i

New moveable property reforms are due to come into force in Scotland in April, brought about in response to widespread concerns that the current legal framework was outdated and inhibited economic growth, writes Ahsan Mustafa. The Moveable Transactions (Scotland) Act 2023 was enacted on 13 June

The Labour Government’s first Budget in 14 years brought significant changes for family-owned business, writes Norma Stewart. From April 2026, the planned cap to Business Property Relief (BPR) and Agricultural Property Relief (APR) for Inheritance Tax (IHT) potentially upends decades of carefu

The most striking announcement from the Bank of England today is not the cut in interest rates, but the prospect of inflation rising to 3.7% this year while its forecasts show the economy continuing to flirt with recession, writes Laith Khalaf. Rising prices will not make for happy consumers who hav

Peter Ryder discusses the outlook for Scotland's property market in 2025 and what both buyers and sellers can expect. As we look ahead to 2025, Scotland's residential property market appears to be navigating a series of challenges and opportunities, with many factors contributing to a cautiously opt

Back in 2016, Eline Lofgren, an investment director at Evelyn Partners Investment Management Services, wrote an article about housing associations and their untapped potential. The article was first published in the Spring 2016 issue of 'Charities Management' and below Eline brings it up to speed fo

Matthew Aitchison discusses the implications of the proposed changes to Scotland's rent controls for the PRS market. Few policy changes in the property sector have received more attention than the rent controls and eviction ban originally introduced as a temporary measure in late 2021. There has bee

Karen Gatherum delves into the complexities and inconsistencies of Edinburgh's new short-term let regulations, highlighting the challenges faced by those wishing to operate short-term lets and the potential negative impact on the city's tourism capacity. Short-term lettings has been one of the bigge

Gillian Frew discusses the challenges to bankability in infrastructure and energy investment, particularly in the context of energy transition technologies and evolving regulatory landscapes. Bankability is key in the world of infrastructure and energy investment, as it indicates whether or not a ri

Stuart McCallum discusses the challenges and opportunities facing Scotland's whisky industry in 2025, including potential tariffs, a slowdown in the Chinese market, and increased competition, while also noting the potential for growth in tourism. Scotland’s whisky industry is bracing for a tur

Donnie Munro discusses the current M&A market in Scotland, which is experiencing high activity due to anticipated tax changes, and highlights the rising trend of vendor initiated management buyouts (VIMBOs) as an attractive exit strategy for business owners. The corporate mergers and acquisition