Opinion

Peter Young, Partner, head of Private Client Tax at Johnston Carmichael, highlights the tax pitfalls facing many people with personal pension schemes, as an important deadline looms into view and the NHS finally makes a move to address the situation  

Andrew Foyle, Partner and Solicitor Advocate at Shoosmiths in Edinburgh, highlights why recent Sheriff Court judgments necessitate the need for asset finance lenders to carefully consider and even structure how they pursue debts through the courts.  

Chris Campbell, tax senior manager at Johnston Carmichael, considers the benefits of going electric. Climate change has featured heavily in the news headlines recently, with various political parties renewing their commitment to reducing carbon emissions. This comes amidst the backdrop of protests i

Andrew Smith, corporate recovery analyst at Glasgow-based Metis Partners, considers the future of retail brands which collapse into insolvency  

By Doug Trainer and Scott Bannerman of the cyber-security team at Scottish accountancy firm Scott-Moncrieff  

Graeme Hartop, chief executive at Edinburgh-based private bank Hampden & Co outlines the ways investors are currently looking at to minimise the impact of the new tax regime  

Nigel Roberts, VAT Director and Head of VAT & Duty at Johnston Carmichael, explores the implications of the taxman's latest VAT recovery regulations HMRC have announced a major change in the rules governing VAT recovery for businesses which import goods into the UK. At present, the changes will

By Nigel Roberts VAT Director and Head of VAT & Duty at Johnston Carmichael  

James Lloyd, partner at Harper Macleod, explains how the requirement for homeowners to remortgage or sell their property at the end of a trust deed to realise the capital is catching people out  

Eleanor Mannion and Laurie Anderson look back on the last 20 years of the minimum wage.  

By Alasdair Steele, head of Scotland Commercial at Knight Frank  

Tom Stocker contrasts English DPAs and the Scottish civil settlement regime in the context of a parliamentary inquiry into bribery legislation, at which he himself gave evidence. The UK's 2010 Bribery Act has created "an international gold standard for anti-bribery and corruption legislation",

By Leon Hutchinson, senior manager at PwC  

Neil Mitchinson, director of Edinburgh Asset Finance, says his firm has identified a gap within a saturated market The amount of personal debt in the UK is truly staggering and there is little sign that the nation’s insatiable appetite for borrowing – be it for the staples of life o

Chris Sanger, EY’s head of tax policy, provides his predictions in advance of the Chancellor's Spring Statement tomorrow