Insight

Tom Dorner and Stuart Brown, managers of the ASI Europe ex UK Income Equity fund, which is run by abrdn, discuss how European equity income can offer help in an uncertain global market. 2021 was great for equity investors. The strong economic recovery from Covid-19 supported significant positive ear

Duncan Cockburn, chief executive of One Banks Hub, discusses how the bank is trying to bridge the growing digital divide in Scotland. There used to be three banks on the high street of Kilwinning, a small town in Ayrshire. However, three years ago the last branch, the Royal Bank of Scotland, closed,

The gambling industry awaits the outcome of an imminent white paper which is sure to deal operators a fresh deck of cards which may not all be to their liking, writes Audrey Ferrie, legal director and licensing specialist at Pinsent Masons. The existing Gambling Act 2005 came into force in 2007

Michael Reid, managing partner at Meston Reid & Co, looks at the current trends in insolvencies in Scotland. I recall the harbingers of doom and their forecasts that 2021 would bring large-scale corporate and personal insolvencies.

Ross Stupart, tax partner at RSM UK, discusses the potential impacts of the Scottish Framework. The Scottish Government wants to create a sustainable fiscal environment in Scotland that embodies fairness and equality. The recent Scottish Framework for Tax sets out a plan to achieve this; but is it p

Stuart Clark, managing director at Glasgow-based Russell & Russell Business Advisers, discusses the importance of getting companies fit and healthy in the new year. It is that time of year again. As regularly as the sun comes up in the sky every morning, the urge to get into shape seizes huge sw

Donald Yellowley, partner in DM Hall’s country department based in the Bridge of Allan, Stirling, highlights the possible rewards for farmers looking to sell land. While demand for all manner of land in Scotland has rarely been more urgent, the farm sales market remains stubbornly quiet, and s

Iain Drummond, a partner at Shepherd and Wedderburn, considers a recent case that provides lessons for the construction sector concerning the enforcement of adjudicators’ decisions by companies in liquidation. The recent case of John Doyle Construction (JDC) v Erith Contractors Limited provide

Kevin Ellis, the UK chair and senior partner at Big Four firm PwC UK, has said that criticism of the accountancy sector from MPs and regulators is hindering the sector's ability to recruit new staff. In an interview with the Financial Times in late December, Mr Ellis highlighted that retaining quali

Kevin Hollister, founder of pension calculator site Guiide, discusses pension freedoms and how they can work better for the everyday person. Pension freedoms have been around for more than five years. So far, the pension industry has been slow to respond to people’s needs in retirement

Operators of furnished holiday lettings businesses will have been affected by restrictions during the Covid-19 pandemic, but all is not necessarily lost, according to Jenny Healy. The pandemic has clearly impacted the UK’s tourism sector heavily, including many Furnished Holiday Let (FHL) busi

James McMillan, director at law firm Anderson Strathern, warns that Scotland has become an international hotspot for financial crime. In the UK context when you think about white-collar crime over the last couple of decades, names like Barings Bank, the Bank of Credit and Commerce International (BCC

Susan Love, strategic engagement lead at ACCA Scotland, writes on the need to support SMEs ahead of this week's Scottish budget announcement. Scotland’s small businesses and those that will consider Scotland as their destination need the right support to navigate the challenges and opportuniti

Andrew Fraser, head of research, financials and fixed income at abrdn, discusses how banks could direct their lending to reverse climate change. “They talk, but they don’t do,” this is how the Queen expressed her frustration with world leaders on the eve of COP26. The same accusati

Neil Bradbrook, managing director of Ahead Business Consulting, details why businesses need to start planning now to reduce their carbon footprint. As the dust settles on COP26, which rather predictably failed to fulfil hopes and promises, the obvious question is: what next?