Insight

As 2018 draws to an end and the New Year approaches, William Wallace, VAT Manager at French Duncan, considers what is happening in the ever-changing world of VAT Review of 2018Although there wasn’t much in the way of significant legislation introduced in 2018, the UK and European courts were a

Alan Meek, a partner in Morton Fraser’s corporate team, delves into the consequences of the Court of Appeal case that brought into question the status of a director's interim dividends when a company goes under  

By Eilidh Black, Senior Consultant – Accountancy and Finance, HRC Recruitment  

Alasdair McKinnon, manager at The Scottish Investment Trust, peers ahead towards a coming year full of uncertainty, in his 'Economic Outlook 2019'  

Stephen Oates, tax director at French Duncan, warns that business owners should take care that they don't make employees liable for additional tax and National Insurance by giving gifts at Christmas. HMRC has decided to make gifting as complex and thankless as possible to ensure that, regardless of

Alan Gordon, principal commercial partner in the Glasgow North office of DM Hall Chartered Surveyors, considers the opportunities that challenger banks provide to the commercial property sector. Challenger banks have been nibbling at the ankles of major UK lending institutions with increasing enthus

Alan McIntosh discusses a recent case in Greenock Sheriff Court in which he was involved that raised some interesting questions about the effects of Time Orders under section 129 of the Consumer Credit Act 1974. A hearing is scheduled for later this month. The Facts

By Steve Tigar, CEO of Money Dashboard  

Bruce Wood of Morton Fraser assess the implications for Scotland of the reinstatement of the "Crown Preference" in all insolvency processes  

Alan McIntosh Senior Money Adviser Alan McIntosh looks ahead to a future without the Common Financial Tool

Gregor Duthie As Gourmet Burger Kitchen announces the closure of 17 restaurants in a Company Voluntary Arrangement, the number of empty units on our high streets increases by the day. But when most retail premises are occupied under ten or fifteen year leases, Gregor Duthie, Senior Associate, Real E

Arlene Ewing of Brewin Dolphin By Arlene Ewing, Investment Manager, Brewin Dolphin Glasgow

Alan McIntosh Alan McIntosh writes on problem debt ahead of tomorrow's meeting of the Economy, Energy and Fair Work Committee

Robert Fraser Bob Fraser, a director in the Dundee office of DM Hall Chartered Surveyors, assesses the V&A effect on the City of Discovery's property market

Cat MacLean This week the Supreme Court handed down a judgement in the case of Dooneen v Mond, upholding the judgments of the Inner House and the Lord Ordinary (the late Lord Jones) before it. The claimants were therefore successful before all three courts. So what was their claim about? Cat Maclean