Insight

Helen Brand, chief executive of the Association of Chartered Certified Accountants (ACCA), discusses how the association is marking Earth Day this year. This year, Earth Day is themed ‘restore the earth’ and here at ACCA we’re marking this occasion by focusing on the vital role the

Rupert Thompson, chief investment officer at wealth management group Kingswood, discusses rebounding global economies and the resumption of value. Equities continued their strong run last week with global markets gaining a further 0.8% to be up 10.7% since the start of the year. The US reporting sea

Fraser Kane looks at the shape of things to come for non-transferable debt securities. On 19 April 2021, the Treasury launched an open consultation concerning the future regulation of the issuance of non-transferable debt securities (NTDS), also commonly known as “mini-bonds” in the

Scott Reid, assistant tax manager at Turcan Connell, highlights the complexities of cryptocurrency taxation. On the 21st February 2021 the most renowned cryptoasset ‘Bitcoin’ rose to an all time high of over £41,000 per coin. The highs are starting to become more frequent and more

Benjamin Wiles, managing director, restructuring advisory at Kroll, examines the state of the economy with respect to insolvency and the M&A market as the UK emerges from lockdown. The scale of the shock to the UK economy as a result of Covid is now clear following the Chancellor’s Budget.

Claire Massie, Pinsent Masons head of banking & restructuring in Scotland, reveals how businesses will need to alter their operating model in an attempt to fight climate change. Climate change will require businesses in all sectors to reassess and change their operating model as part of the tran

Ian Leach, partner at BLM in Scotland, details the issues surrounding the future of motor insurance in a post-Brexit Scotland. Scots law has had - and continues to have - many influences, from ancient Rome to the modern day parliaments and courts. European, UK and Scottish legislation all continue t

Iain Penman, senior associate at Brodies LLP, discusses the changes to Scotland's bankruptcy laws in the wake of the coronavirus pandemic. Last year, temporary changes to the bankruptcy process were brought in by the Scottish Government, to help individuals financially impacted by the pandemic. Scot

Rupert Thompson, chief investment officer at UK-based wealth management group Kingswood, discusses the debate around whether there is still a place for traditional portfolios made up of 60% equities and 40% bonds. There has been much debate around whether there is still a place for traditional

Paula Barlow, probate manager at global financial services firm ZEDRA, discusses the importance of understanding probate and inheritance tax. Inheritance tax has attracted a lot of negative media attention, with many describing the tax as ‘complex and confusing’ and in need of a complete

Jae Fassam, partner at law firm CMS, discusses the increasing role of Environment, Social, Governance (ESG) in Scottish businesses. As Scotland recovers from COVID-19 and businesses adjust to a new, post-Brexit landscape, rebuilding the economy in a sustainable manner will be the core focus over the

Tom Dorner, investment director, European equities at Aberdeen Standard Investments (ASI), discusses what Environmental, Social and Governance (ESG) considerations mean for income investors looking for a sustainable premium dividend yield. There is little doubt that ESG considerations are increasing

Mark Bell, partner at Anderson Anderson & Brown Consulting (AAB), discusses how business development programmes in Scotland are adapting to help young entrepreneurs cope in a post-COVID world. According to the Office for National Statistics, the number of business creations in the UK in Q3 of 20

Jack Anderson, a consultant specialising in wealth management at Core-Asset Consulting, details how wealth management may bring new jobs to Scotland. Wealth management could enjoy a jobs boom in Scotland, with national firms likely to set up regional hubs here as part of a post-pandemic recovery str

Betsy Williamson, managing director at Core-Asset Consulting, reveals why resilient fund managers have what it takes to weather the storm of COVID-19. Scottish fund managers have harnessed five years of painful experiences to weather the pandemic better than many other of the financial services sect