Opinion

Andrew Henderson discusses the implications of another Scottish independence referendum for businesses and what considerations should be had. Having secured the SNP’s fourth term in government last year on the commitment to hold a second independence referendum within the first half of this pa

Gemma Diamond, audit director at Audit Scotland, discusses how data is often seen as a burden for public bodies, rather than the key to better policy decisions, and the action needed to build data as a national asset. Scotland is facing enormous challenges. Inequality is on the rise, an ageing popul

Douglas Chapman writes on the impact of late payments on small businesses in an already damaged economic landscape. Poor payment practices can have devastating consequences for small businesses.

Neil Norman writes on the importance of supporting scale-up businesses to generate wider economic growth, how the UK is failing in this, and what deeds to be done to improve the landscape. We know Scotland has an established, well-recognised and thriving start-up ecosystem. We also know that we have

The UK and US have agreed to enhance their cooperation in implementing financial sanctions, in a bid to maximise the impact of the measures imposed on Russia, as well as to ease the compliance burden for business, writes Stacy Keen. The US and UK treasuries already work together to develop common ap

Karen Thomson, payroll director at AAB, discusses how firms can help their employees and the wider business through the current cost of living crisis. With inflation at a 40-year high and the threat of more hikes in interest rates, employees are really feeling the pinch.

Restructuring and insolvency specialists Dunedin Advisory discusses the implication of Bounce Back loan on the UK economy. Covid bounce back loans were introduced by the Government in early 2020 in response to difficulties experienced by small businesses during the Covid 19 Pandemic and subsequent l

Paul Williamson of Selling My Business, a Begbies Traynor affiliate company, runs through all that’s required when preparing a business sale in the run-up to retirement, appointing an advisor, valuing a business and timing the sale of the business. Business owners approaching retirement will n

The Court of Session has confirmed that courts will enforce any alternative dispute resolution (ADR) provisions which are written into contracts and will uphold the power and discretion of the decision makers in those processes, writes Steven Blane. Lord Lake’s opinion demonstrates that t

Stuart Dickson, senior investment director at Edinburgh-based Adam & Company Wealth Management, discusses the current financial market. Nostalgia for the 1980s seems to be everywhere at the moment.

Michael Reid, managing partner at Meston Reid & Co, highlights the need for well managed accounts. There has been a marked increase over the last few months in those seeking independent and experienced advice about the financial condition of their business because the overt signs are that the bu

Ian Marshall, business advisory services director & head of tech strategy at AAB, discusses the benefits of investing in the right type of financial guidance. The Tech sector in Scotland has received a great deal of media coverage in the last six months, albeit at a macro level.

Betsy Williamson, founder and chief executive of Core-Asset Consulting, reveals why Scotland should not be shocked by the UK's tax cuts. On the face of it, the First Minister’s reaction to “not blindly follow suit” is perhaps understandable in the aftermath of Westminster’s m

Mark Stewart, partner, corporate finance and head of energy, infrastructure and sustainability at Johnston Carmichael, discusses the importance of ESG reporting. Climate change and energy transition, shifting from a linear to a circular economy, rising inequality, balancing economic needs with those

With debt rising across many sectors of the community due to unprecedented energy and fuel increases, how to deal and manage it will be key for those who find themselves struggling to cope. Restructuring and insolvency specialists Dunedin Advisory offers advice.