Insight

Understanding the complex UK tax system is hard as it is, but when you layer on the interaction with the devolved administrations, the task gets even harder for Scottish voters. RSM’s Shirley McIntosh unpicks the manifesto claims with a Scottish lens. We have often mentioned the complexity of

John Cowan, a retail expert working with Business Gateway, discusses the reality of the retail market and the opportunities on offer to small businesses. Retailers across Scotland have recently been bombarded with a lot of doom and gloom, proclaiming the death of the high street. However, when takin

Following the announcement made by the Living Wage Foundation that the real living wage in the UK and London has increased, Jenny Stewart, head of infrastructure, government and healthcare at KPMG discusses what increasing the real Living Wage means for Scottish workers. Today, the real Living Wage

In a new report for Common Weal, former chief statistician Jim Cuthbert examines the newly developed 'Mutual Investment Model' that the Scottish Government has adopted for at least some future public infrastructure projects.

Dave Smith, tax manager at Meston Reid & Co, has urged contractors to seek IR35 advice now and not wait until 2020 to do so. In just a few months from now, new employment tax legislation is due to come into effect for medium and large businesses that engage contractors who operate through an int

Alison Rose has marked her first day as chief executive of RBS by sending a letter to all staff promising to change the culture at the part-nationalised bank. She said: "I want to build a bank that is more open, more accessible and more inclusive. One that is truly representative of the communi

Ben Zielinski, a senior associate in the commercial litigation team at Shoosmiths in Edinburgh, considers the significance of a recent judgment in the Court of Session that has given greater clarification of how much notice a landlord needs to give to terminate a commercial lease in Scotland. A rece

Scotland has always been different from the rest of the UK when it comes to claims and litigation. With a separate jurisdiction and its own unique legal concepts and rules, it has been essential for insurers to understand and acknowledge the quirks of the Scottish system and to deal with them accord

Kingdom Housing Association’s Nick Pollard discusses whether the law regarding Mid-Market Renting in Scotland is outdated, counter-productive and detrimental to the affordable housing sector and its tenants and participants. The Housing (Scotland) Acts provide for the development of Mid-Market

Mr David Lonsdale, director of the Scottish Retail Consortium Agenda, urges MSPs to support business rate reform to mitigate the decline of the Scottish high street. On every Scottish high street, there is visible evidence of how retail is changing. Successful shops are embracing technology and well

It was revealed yesterday that the British Business Bank’s Start Up Loans scheme has lent over £30 million to small businesses in Scotland since 2012. Following this news, Kelly Tolhurst, small business minister, has written about her experience as a small business owner and recognises t

As part of the Scotland Fintech Festival, Gillian Docherty OBE, CEO at The Data Lab, explores the interdependence of the data sector and the growth of Scotland’s fintech sector. There are currently in excess of 100 companies based in Scotland solely dedicated to the growth of financial service

Ahead of the stage one debate on the establishment of the Scottish National Investment Bank (SNIB) in the Scottish Parliament this afternoon, economy secretary Derek Mackay has written about what the bank will mean for the future of the Scottish economy. Today marks another important step forward fo

Alex Docherty, tax partner at Johnston Carmichael, wrote for The Courier and Advertiser about concerns over farmhouse tax relief.

Stuart Gillies, an associate at CMS, wrote for The Scotsman, on how the burgeoning Fintech industry is set to plunge the corporate world into a tech-driven revolution. Fintech, the use of technology in the delivery of financial services, is thriving. Companies and products such as Monzo and App