Opinion

Iskander Fernandez, partner at law firm BLM, discusses HMRC's role in leading over 12,000 interventions into the use of UK Government COVID support schemes. Research by BLM into the various coronavirus-related fiscal support schemes revealed that at the close of Q1 2021, HM Revenue & Customs (HM

Tom Stocker, partner and head of corporate crime, Pinsent Masons, discusses the impact of the Bribery Act on the business community. As the Bribery Act 2010 approaches its 10th birthday on 1 July, it is widely recognised as an excellent piece of legislation which transformed the corporate compliance

Kirsty Greenhill, virtual finance function senior manager at Anderson Anderson & Brown (AAB), discusses why location no longer hinders businesses' finance function. There is a big push to ‘shop local’ to help reduce the carbon footprint of our food and drink products from field to pl

Brian Robb, payroll manager at Anderson Anderson & Brown (AAB), warns firms who utilised the furlough scheme to prepare for a compliance check. The Coronavirus Job Retention Scheme (CJRS) began in March 2020 and was a lifeline to many businesses.

Stuart Robertson, partner and head of employment law at Gilson Gray, discusses the end of furlough and highlights why redundancy is not the only option for employers. With 30 September signalling the termination of furlough support from the UK government, barring any change of heart, it is inevitabl

Alasdair Steele, head of Scotland commercial at Knight Frank, discusses the investment appeal of retail parks in the UK. About a year ago, at the height of the first lockdown, few people might have predicted that the humble retail park would be among the ‘winners’ – for lack of a b

Mark Brown, partner at Aberdeen chartered accountancy practice Meston Reid & Co, has warned businesses who have accessed schemes such as furlough and the Self-Employment Income Support Scheme (SEISS) to prepare for additional checks on their practices. HMRC is getting serious about pursuing frau

Scottish entrepreneur Lee Fitzpatrick offers suggestions of how businesses can focus on the longer-term in their digital marketing strategies. Who wouldn’t want better sales, bigger balance sheets and a quick hit turnaround in 2021? After the year or so we’ve all had, SMEs surely deserve

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