Opinion

The chief ex­ec­u­tive of the Scotch Whisky As­so­ci­a­tion, Mark Kent, discusses the current state and future aspirations of the Scotch whisky industry, the challenges it has faced and its potential to create profit and support other related sectors. Across more tha

Property expert Phil Harris, a director at Shepherd and Wedderburn's private wealth & tax team, discusses the state of the Scottish housing market in 2022 and what to expect in 2023, as vol­umes appear to return to pre-pan­demic lev­els. The 2022 Scottish housing market and

Focusing on AI and fintech in Scotland and university-supported start-ups in Edinburgh and Glasgow, Christine Hockley discusses the investment opportunities in the tech start-up scene outside London, as remote work and tech training in STEM roles making these regions more appealing for start-up

Temple Melville, CEO of the Scotcoin Project CIC, discusses the benefits of regulation in the cryptocurrency industry, including protections for citizens and investors, the ability for institutions to invest, and the adoption of regulated crypto ETFs. Six years ago, when Gideon Greenspan said that r

David Alexander discusses the challenges businesses will face in 2023 due to economic pressures, highlighting the importance of managing cash flow, credit control, and debt recovery, and the potential impact on small and medium-sized enterprises (SMEs) in Scotland due to September's reduction in the

Roland Smyth discusses the challenges facing the tourism industry in Scotland as a result of Covid and Brexit and suggests ways to address these issues including investment in staff training, public sector support, and a focus on ESG issues to make the industry more attractive to a wider talent pool

Stuart Patrick, chief executive of Glasgow Chamber of Commerce, reflects on the recommendations made by the British Chambers of Commerce in a report on the UK's Trade and Cooperation Agreement with the EU and discusses the potential impact of the Scottish Government's legislation on the business com

Mike Begg, managing director of Beat the Banks, discusses the lack of quality advice when it comes to pension transfers. It’s now an established fact that thousands upon thousands of pension holders have been mis-advised to transfer their final salary pensions elsewhere.

Michael Reid, managing partner, Meston Reid & Co, offers advice for individuals looking to liquidate their company. One reads plenty media comment about an increase in both corporate and personal financial failure due to various factors and certainly, although there is some government assistance

Taxation expert Ross Stupart gives insight into what high earners may expect from the Scottish Government's forthcoming budget — expected on 15 December. As the UK Government reduces the threshold for the 45% income tax rate to £125,140 (from £150,000) there’s a reasonab

Scott Hutchinson, a relationship manager at Unity Trust Bank, discusses the state of the healthcare sector and its challenges. The challenges facing the healthcare sector are rarely out of the news, but behind the headlines are many encouraging stories of practitioners and businesses investing in th

Family law expert Tom Quail discusses the new guidance for cohabiting couples in Scotland which will entitle partners to financial support in the event of separation. The recommendations made by the Scottish Law Commission in its latest report will simplify the law while offering a broader range of

Employment law specialist Catriona Aldridge discusses how environmental, social, and corporate governance (ESG) can help employers with recruitment and reduce turnover. At a time of labour shortages and rising wage demands, implementing workforce ESG strategies can make an employer stand out to pros

Malcolm Morrison discusses the benefits and drawbacks of conducting business in the Highlands, and what can be done to overcome the problems of distance-to-market. Highland Region is one of the most beautiful places in Europe, with a wild, majestic grandeur and, at 10,085 square miles, it is ea

A new duty is being proposed in Scotland that would require employers to pay for transport home for staff working late night shifts, writes Audrey Ferrie. Scottish Greens MSP Maggie Chapman is working with Unite Hospitality and others to prepare a members’ bill which would require compani