Opinion

As the UK enters the Brexit transition period, Susie Walker, head of tax at Johnston Carmichael, urges businesses to be prepared for leaving the EU without a trade deal. Even though the UK is now officially entering the 11-month transition period, there is no guarantee that a comprehensive trade dea

Michael Reid, insolvency partner at Aberdeen-based Meston Reid & Co, discusses whether voluntary liquidation is a practical response to IR35. New legislation that goes live this April could be the death knell for many personal service companies active in the north-east of Scotland, but perhaps o

James Kergon, a partner and head of KPMG's deal advisory team in Scotland, looks back at 2019 and previews 2020 from an M&A perspective, focusing on how data and tech are going to drive a lot of future Scottish activity. In recent years, Scotland’s business community has become increa

Alastair McCoan, building consultancy partner at Knight Frank Glasgow, discusses how businesses can avoid being hit with a large dilapidations bill when making an office move. A new year, a new office – it can be an exciting time for any business as it embarks on an expansion, with some stylis

Susan Currie, solicitor at Blackadders, discusses the intricacies of tax avoidance schemes and liquidation. In this day and age tax avoidance schemes are rarely out of the news. The schemes, although they may not be moral, are legal. Tax avoidance is when an individual or company arranges their asse

Alan Stewart, tax partner at chartered accountancy practice Meston Reid & Co urges individuals to consider all the options when it comes to inheritance tax. There’s unlikely to be any single solution for people looking to minimise their estate’s exposure to inheritance tax (IHT) liab

Andrew Sackey, partner and head of tax fraud investigation at Pinsent Masons, discusses the accelerating speed of the crackdown on corporate fraud. As we edge towards the end of the first working week of this new decade, it is worth noting that tax compliance measures first introduced at the start o

Callum McInnes of BTO solicitors discusses the pros and cons of bridging finance. Over the past five years or so, mainstream lenders have cut back and in many cases withdrawn lending altogether. This has made way for an alternative form of funding in the form of bridging finance.

John Moore, senior investment manager at Brewin Dolphin, highlights the company's predictions for the year ahead. After a choppy 12 months for markets, investors will be hoping 2020 will be the year for resolutions – not necessarily in terms of promises kept, but conclusions to a variety of lo

The third decade of devolution will see Scotland - and its business community - wrestle with an unprecedented period of change, Andrew McRae, of the Federation of Small Businesses (FSB) Scotland has underlined in his festive message. Over the last two decades, Scotland’s smaller firms have rev

SNIPEF CEO Fiona Hodgson outlines Section75 pensions issue facing some plumbers. The road to hell is paved with good intentions which, in the case of the current situation with the Plumbing Pensions Scheme, is having a devastating impact on our industry and many of the people within it across the UK

KPMG’s family business leader Kirsty Ross discusses how succession dominates the agenda for Scotland’s family-owned businesses. They’re increasingly dubbed ‘the backbone’ of the Scottish economy. Scotland’s family-owned businesses contribute billions, with at leas

Gillian MacLellan, partner and employment law specialist at law firm CMS, discusses whether a four day work week would be successful for companies and staff. Labour’s manifesto commitment of moving UK workers to a four day week caught the headlines earlier this month. The party proposes to mov

Helen Brown of Anderson, Anderson and Brown details how UK companies are due to face many legislative challenges but tax opportunities can significantly help firms handle the changes. Over the years, the UK has continued to drive towards a more competitive Corporate Tax (CT) regime. This has be

Partner and head of banking and finance at Lindsays, Gavin Buchan, discusses how the rise of new finance possibilities is a positive development for all. When anything crashes and burns, there is often something that rises from the ashes. Since the economy emerged from the other side of the global f