Opinion

Allana Sweeney, senior associate in Shepherd and Wedderburn’s restructuring and business advisory team, discusses how the measures of support implemented to help businesses during the coronavirus pandemic are a spark of hope for firms. Each day brings fresh challenges as a consequence of the C

Chris Dunn, partner at Brodies LLP, details the current issues facing Scottish housing associations in terms of banking and finance in the current COVID-19 climate. Amongst the multitude of issues currently facing housing associations during the COVID-19 pandemic, one focus of FDs and boards ne

Steven McKay, head of employee benefits at chartered financial planners Mearns & Company, discusses the coronavirus pandemic and employee benefits. At Mearns & Company, we understand the disruption that the outbreak of COVID-19 has caused to everyone’s daily lives. 

Laura Brown, an advisor at Murray Beith Murray, a Scottish private client law firm, details the financial support made available to those who are self-employed, as part of the UK Government's coronavirus economic support measures. On Thursday, Chancellor Rishi Sunak announced further measures to sup

Richard Godden, partner and member of Blackadders' dispute resolution team, details whether businesses still have to carry out their contracts during the coronavirus lock down. The current COVID-19 pandemic has turned everything upside down. Every day the situation alters, and the only constant is t

Ken Pattullo, regional managing partner at Begbies Traynor, discusses the importance of cash and how to protect it in times of uncertainty.  Cash flow is the lifeblood of any business, and certainly in the short term more important than profitability. The money coming into your business ensures

Jennifer Skeoch, partner in the employment team at Burness Paull, details the new measures announced by the British Government to support employers and workers during the coronavirus pandemic. A coronavirus job retention scheme has been established, for which any employer in the UK, regardless of si

Kirsty Paton, tax specialist from the entrepreneurial tax team at accountants Chiene + Tait, discusses how Advanced Subscription Agreements (ASA) could save the day for company investors amid the coronavirus uncertainty. The tax relief offered through the UK Government’s Enterprise Investment

Karen Thomson, payroll partner at Armstrong Watson, has detailed the key facts surrounding the update to IR35 'Off Payroll Working' announced by the British Government as part of the coronavirus measures. HMRC introduced IR35 in 2000 with the main aim of combating tax avoidance. It was believed that

In an effort to help the current situation for the self employed, Heather Self, partner at accounting and tax advisory firm Blick Rothenberg has made a number of suggestions which Government could embrace. It’s a difficult time for those who are self-employed and believe that they ha

Simon Allison looks at common issues for employers during the coronavirus outbreak such as whether an employer can lay off staff and what happens if they are forced to close their premises. Lay-off/short time working clauseIn the unlikely event that your employees have a “lay off” or sho

Jamie Daniels, director of investment management at Blackadders, provides information on the latest changes in the economic market amid the current coronavirus outbreak. The Covid-19 outbreak is rapidly evolving as we speak and changing on a daily basis, if not hourly!

Alan Taylor, partner at Campbell Dallas, explores the significant tax changes which have been introduced recently or one which are on the horizon that could impact farming and other rural businesses.  Capital Gains Tax (CGT) and Residential Property

Stephanie Carr, partner, specialising in dispute resolution at Blackadders, discusses the statutory demands and their use in Scotland.  One of the most common grounds for entering into an insolvency process is that an individual, partnership, or company cannot pay their debts as they fall due.

Succession planning is never an easy topic for business owners. Passing on an independent or family run business as a going concern will be one of the first priorities when looking to retire or move to a different role within the business, writes Bruce Farquhar. Small to Medium Enterprises (SMEs) an