Insight

Phil Annand As a new year begins The Pensions Regulator (TPR) is preparing to process its largest volume of companies in the next stage of auto-enrolment.

Zibya Bashir Zibya Bashir is an associate at TLT Solicitors based in Glasgow where she focuses on all aspects of employment law and banking litigation.

Richard ThrelfallRichard Threlfall, KPMG’s head of infrastructure, building and construction, forecasts a positive outlook for the construction industry in 2016 and calls on all businesses in the sector to start to invest.

Andrew Milligan Next year looks to be a challenging year for investors, with different countries and asset classes at such different stages of the investment cycle, according to Edinburgh-based global investment manager Standard Life Investments.

David Menzies The UK Government response to a call for evidence on collective redundancy consultation in insolvency situations provides little clarity on the way forward, writes David Menzies Director of Insolvency at ICAS.

John Cairns John Cairns is a tax partner at French Duncan Chartered Accountants

Tessa Till Tessa Till is a private client partner at Pagan Osborne's Edinburgh office.

Cat MacLean In a major development in swaps litigation, an explosive judgement issued on Friday 13th November by a English High Court judge has held that there is “ample support for an inference of fraud and dishonesty at the highest level of RBS”.

Derek Mair Aberdeen accountancy firm Hall Morrice is urging young people not to delay retirement plans.

Gail Clarke Gail Clarke is director of rural land and business, at Blackadders

Paul McCluskey Paul McCluskey is head of professional practices at Bank of Scotland

David Menzies Directors who act inappropriately now face a tougher disqualification regime, as David Menzies, a director of insolvency at ICAS, explains.

David Lauder David Lauder of ESPC Mortgages writes his quarterly review of the mortgage market below.

Cat MacLean New scheme aims to persuade Insolvency Practitioners to pursue claims for a company in liquidation or administration, against banks.

Sharon Hamilton With its dual talents for finance and technology, Scotland is increasingly becoming the location of choice for businesses says Sharon Hamilton, international sector head of financial services at Scottish Enterprise.