Opinion

Scott Wright looks at First Minister Humza Yousaf's efforts to strike a balance between pro-business and anti-poverty agendas in his first Programme for Government, examining key policy initiatives, reactions from the business community, and looming challenges related to public finances and soc

As National Payroll Week takes place, payroll expert Charlotte Walker discusses the challenges and financial burdens faced by UK employers due to long-term sick leave and suggests potential reforms to the current Statutory Sick Pay (SSP) system to alleviate these issues. You could be forgiven for no

Accountancy industry veteran Alan Drummond looks at the transformative impact of technology, particularly artificial intelligence, on the accounting profession, using the 40-year journey of Douglas Home & Co as a case study to explore how innovation has revolutionised traditional workflows

Susan Nightingale discusses the gender disparity in funding for entrepreneurs in Scotland and outlines various initiatives and strategies aimed at closing this gap, including the role of female angel investors and partnerships with organisations like Mint Ventures. Equality, diversity and inclusion

CT's Jak Henderson delves into the implications of the financial health requirement (FHR) on companies seeking EIS and VCT funding, detailing its historical interpretations, the complications arising from HMRC's strict enforcement, and recent amendments to the HMRC’s approach which offer a mor

Andrew Walker discusses the challenges faced by the Scottish food and drink sector due to rising food inflation, highlighting the First Minister's stability plan and emphasising the importance of robust contracts, understanding supply chain dynamics, and future-proofing pricing policies to ensure in

Tim Thomas, partner at Ledingham Chalmers, offers advice to individuals who suspect a fellow director of fraud. Company directors have legal duties, holding them to account. But what happens if you suspect a fellow director is falling short — or is even potentially behaving fraudulently

Stuart McWilliams discusses the upcoming increases in UK visa fees, the impact on applicants and employers, and suggests strategies to minimise the financial burden of these changes. They say the only certain things in life are death and taxes, but most immigration lawyers will tell you that rising

Isla Leask discusses financial advice for individuals undergoing a divorce, emphasising the importance of financial planning, updating documents, managing debts, prioritising pensions, and seeking guidance to ensure financial stability and independence post-separation. Agreeing to a divorce is one o

Shehzad Ashaq has questioned the logic of changes to R&D tax credits that favour large companies over SMEs. From 1 April 2023, SMEs have seen R&D tax credits relief on qualifying costs reduce from an enhancement of 130% to 86% and, for loss-making companies, repayable credit reduce from 14.5

Ryan Gillies discusses the escalating challenge of attracting and retaining skilled talent, examining factors such as the skills shortage, the impact of the pandemic on working conditions, changing employee priorities like work-life balance, the rise of remote working, and the necessity for companie

Michael Reid discusses the challenges of personal financial crisis, the limitations of Debt Administration Scheme, and explores sequestration under Scottish law as an alternative debt relief mechanism. My recent article regarding personal financial challenges and potential utilisation of the Debt Ad

Employment law specialist Robin Turnbull writes about the recent legal victory for trade unions in the UK, making it illegal for employers to use agency staff to cover the work of striking employees, and discusses the potential implications. Following a recent legal challenge by 13 trade unions

Andy Drane looks at the emerging trend of large corporations partnering with landowners to finance carbon offset projects as part of their efforts to reach net zero emissions, and discusses the opportunities, risks, and considerations involved for the landowners. Most landowners will fully recognise

Adam Hardie discusses the implications of the new alcohol duty rules set to come into effect next week, which are predicted to impact the entire drinks sector, with particular benefits for producers of low and no-alcohol beverages. Major change is brewing in the drinks sector. On August 1, 2023, new