Opinion

Stuart Clark, managing director at Russell & Russell Business Advisers, based in Glasgow, discusses the complexities of the UK tax system. I have to wonder if it is the age-old politics of envy, but the number of hostile articles in the UK about the supposed disparity in tax treatment between em

Alan Gordon, senior partner of DM Hall Chartered Surveyors, discusses how the roll-out of the COVID-19 vaccine will help boost the Scottish property market. As the socially-distanced queues snake round the block at vaccination centres across Scotland, there is a general acceptance that a shot in the

Kristy Fong, investment director of Aberdeen New India Investment Trust, the £360 million investment trust managed by Aberdeen Standard Investments (ASI), discusses the investment potential of the Indian economy. Not new to crises, India has shown resilience in such challenging times. Its econ

Michael Reid, managing partner Meston Reid & Co, discusses the next steps a personal services company (PSC) can take in relation to the introduction of the IR35 rule. For many years in the North East of Scotland, the personal service company (PSC), otherwise referred to as a one-man company, has

Rodney White suggests that Westminster and Holyrood should "step up to the plate" and fund infrastructure specifically for housebuilding projects. "Build back infrastructure" is not as snappy or alliterative as the build-back-better mantra favoured by politicians who believe that post-Covid-19 there

The practice of diversifying investment portfolios is almost as old as investing itself.  Not placing all of your financial eggs in one basket is diversification in a nutshell. It makes perfect, logical sense: spreading your money over numerous equities or securities, spreads the risk. If certa

Neil Francis, interim managing director of Scottish Enterprise, explains how Scotland’s commitment to inclusivity and net-zero can be shared via our trading relationships. As March begins and with spring on the horizon, it has been a very busy start to the year for international trade and

Andy Todd, business coach and facilitator of the new Edinburgh group of The Alternative Board (TAB), discusses the benefits of communication between businesses. The maxim 'a problem shared is a problem halved' is one of our defining principles at TAB.

Jason Cozens, founder & CEO of fintech Glint, discusses the role banks will play in the future of alternative global currencies.  For centuries, consumers have had no choice but to trust in the banking system. Anyone looking to secure their financial future was encouraged to entrust their s

Roger Mayor, director, Advisory Corporate Finance at Deloitte, discusses the key trends driving spring optimism within the Scottish M&A market. At the start of 2020, M&A activity looked like it would continue to meet the high levels achieved in 2019. However, the COVID-19 pandemic led to an

Stuart MacPherson, senior business services manager at Aberdeen-based chartered accountancy firm Meston Reid & Co, gives advice on VAT changes in the construction industry. A change to VAT collection arrangements is finally heading the way of the UK construction industry.

Harry Nimmo, investment leader, smaller companies at Aberdeen Standard Investments (ASI), discusses why active investing outperforms passive. There are 172 actively managed funds with a track record over a 10 year period with combined assets under management (AUM) of around £156 billion. 73 (4

Chern-Yeh Kwok, manager of the Aberdeen Japan Investment Trust, which is run by Aberdeen Standard Investments (ASI), discusses the real value in Japanese markets, but how it is often overlooked by investors. In the rush to capitalise on China’s rapid growth, investors have often neglected Asia

Rachel Henry considers the importance of words and their meaning in insurance contracts. Words matter. The meaning of words and the way they are interpreted matter. The wording used in insurance contracts can be crucial to the outcome of legal cases, as we saw on 8 February 2021 when the United King

Iain Young considers the year ahead in tax. One of the most hackneyed phrases found in articles written by lawyers is that in this world nothing can be said to be certain, except death and taxes.