Insight

Mark Stewart, partner, corporate finance and head of energy, infrastructure and sustainability at Johnston Carmichael, discusses the importance of ESG reporting. Climate change and energy transition, shifting from a linear to a circular economy, rising inequality, balancing economic needs with those

With debt rising across many sectors of the community due to unprecedented energy and fuel increases, how to deal and manage it will be key for those who find themselves struggling to cope. Restructuring and insolvency specialists Dunedin Advisory offers advice.

Dr Rashmi Mantri, founder of Glasgow-based but globally operating Supermaths and British Youth International College (BYITC), participates in our Just a Minute feature. Name

Mark Stewart, partner of corporate finance and head of energy, infrastructure and sustainability at business advisory firm Johnston Carmichael, highlights the limitations of Prime Minister Liz Truss' Energy Price Guarantee announced last week. From October 1, a new ‘Energy Price Guarantee

Michael Reid, managing partner at Meston Reid & Co, discusses how company directors should act in moments of financial difficulty and what considerations they should have. When consulting with a director about company matters, it is quite common for words such as “me” and “my b

A six-year-long trademark dispute between Sky and SkyKick will finally be decided by the UK’s Supreme Court later this year – a decision which may have significant implications for brand owners. In the UK, trademark applications must designate not only the trademark itself, but also the

Sally Anthony, professional support lawyer at Morton Fraser, discusses the introduction of the Register of Overseas Entities (the ROE) and the implications it has for overseas entities that already own or lease property in Scotland or wish to invest. The Register of Overseas Entities, which was intr

Pinsent Masons' senior associate, Graham Horsman, discusses the current economic impact of interest rates on rent. Interest rates are on the rise and expected to hit unprecedented levels with some observers predicting a recession on the horizon – both of which will impact commercial tenants an

Richard McMeeken, partner at Morton Fraser, discusses a recent decision issued on 4 August 2022 in which Lord Braid has clarified certain aspects of the law of bribery in Scotland. In Oil States Industries (UK) Limited v "S" Limited; Lagan Building Contractors Limited (in administration); John Hanse

Keith Tully, partner at Real Business Rescue, touches upon the ticking time bomb Scottish businesses are racing up against in the face of the Covid-19 pandemic, which takes the form of the skills and labour shortage, and ambitious technology standards embraced by thriving competitors. The coronaviru

Andrew Foyle, Daren Allen, and Jonathon Crook, partners within the financial services disputes and investigations group at law firm Shoosmiths, based in Edinburgh, London and Manchester respectively, comment on the FCA's new consumer duty. In the UK, the clock is ticking for financial services firms

Owners of strong and growing businesses exiting via a trade sale or to an Employee Ownership Trust, together with corporates executing their M&A expansion strategies are continuing to drive a buoyant deal-making market in Scotland, according to Graham Cunning, head of corporate finance with Azet

Jon Munnery, an insolvency expert at UK Liquidators, which is managed by Begbies Traynor, explains how the transition to working from home had a domino effect on shopper footfall and what high streets must do to aid recovery. High streets are losing money due to a drop in footfall as a result of the

Andrew Diamond, partner and head of residential property at Lindsays, reveals how ‘subject to purchase’ bids hold potential for unlocking opportunities to bring more homes on to market as well as greater buying power. Contract clauses which make home sales subject to the seller buying th

Dave Philp, head of R&D tax at accountants Chiene + Tait, discusses R&D tax relief and HMRC’s latest crack-down on fraudulent claims. R&D (Research and Development) Tax Relief, introduced in 2000, has made a significant impact encouraging innovative, research-led companies to inves