Opinion

Rona Dennison is a director at Burness Paull At the Scotland Food & Drink AGM and Annual Conference last week, CEO James Withers cited a new culture of collaboration as a key factor in the impressive 20.8 per cent rate of turnover growth in Scottish food and drink manufacturing over four years.

Fiona Weir is Tax Director at Johnston Carmicahael. The VAT law on prompt payment discounts changes with effect from 1st April 2015 and will significantly increase the compliance burden for both suppliers and customers.