Opinion

Just as the summer is about to begin in earnest, new VAT rules affecting UK suppliers selling goods and services online to EU consumers could dampen the mood for some businesses, writes Iain Masterton. The new EU VAT rules for B2C sales, being introduced on 1 July, come on the back of Brexit and are

The COP26 summit offers an opportunity for Scotland to put the global spotlight on green finance, writes Sandy Begbie. Over the last decade the financial services sector has faced many challenges. From the reputational damage of the 2008 financial crisis through to adapting to a new post-Brexit trad

Simon Capaldi, office agency partner at Knight Frank Edinburgh, considers the return to the office and how the transition may take shape. One year ago, some commentators were proclaiming the ‘death of the office’. Now, with vaccination programmes well underway, most people I speak to say

Professor Colin Harvey of Queen's University Belfast School of Law considers the post-Brexit challenges for Northern Ireland. Northern Ireland has always been, and remains, a ‘special arrangement’. The changes in the leadership of the Democratic Unionist Party (DUP) do not alter the basi

Jane O’Berg, director of global mobility at Johnston Carmichael, discusses the realities of working from home. As the UK workforce prepares for a return to office life after more than a year of working from home, global mobility is proving to be a hot topic. Employees are now realising flexibi

Sandy Begbie, CEO of Scottish Financial Enterprise, discusses the challenges faced by the financial services sector. Over the last decade, the financial services sector has faced many challenges. From the reputational damage of the 2008 financial crisis through to adapting to a new post-Brexit tradi

Lee Corr, senior solicitor at Thorntons, is reminding new business owners to ensure they have completed all their due diligence and remain respectful of their neighbours in order for their businesses to thrive. Many people have embraced opportunity and pursued monetising their hobbies by launching n

Ian McMonagle, taxation director at Russell & Russell business advisers, warns UK tax payers of implications of spending more time abroad ‘working from anywhere’. Thousands of British people living abroad during this pandemic may be unaware that they are about to trigger tax bills in

With June marking the start of the European Championships, Ben Ritchie, head of European equities at Aberdeen Standard Investments (ASI), discusses why investing in Europe remains an attractive proposition, opportunities available and the outlook for the rest of 2021. Asset management – like f

Ian Marshall, head of tech strategy at Anderson Anderson & Brown (AAB), details why Scotland's tech sector is leading the way to stability. LinkedIn and newspaper business pages are awash with articles claiming to wisely summarise the learnings from the last 12 months, so I’m not going to

Coll Murchison-MacDonald, partner at Saffery Champness' Inverness office, and a member of its Landed Estates and Rural Business Group, discusses the recommendations for farming and land-based businesses in the latest Office of Tax Simplification (OTS) report on Capital Gains Tax (CGT). The late

Luke Hickmore, investment director fixed income at Aberdeen Standard Investments (ASI), discusses the likely trajectory for inflation and interest rates in the coming months and the inevitable effect on credit markets. In the first five months of the year, inflation has become a growing concern for

Alistair McAlinden, managing director and head of the hospitality and leisure sector team for Interpath Advisory in Scotland discusses how operators across the hospitality sector in Scotland should beware of financial pitfalls as they fully reopen. With Scottish pubs and restaurants welcoming c

Phil Anderson, founder of Phil Anderson Financial Services, discusses the rising popularity of ESG investment We’re all doing our bit nowadays to conserve our environment and look out for our fellow human beings, on both a local and a global stage. Carrying re-usable bags, ditching the aerosol

The Corporate Insolvency and Governance Act 2020 imposed a temporary halt on the use of statutory demands and winding up petitions where the tenant is unable to pay its bills because of coronavirus. As a result two uniquely Scottish remedies available to landlord creditors have come into the spotlig