Scottish taxpayers who pay their taxes through self-assessment face extra problems as a result of the continued divergence in income tax rates, tax technicians have warned. The Association of Taxation Technicians (ATT) said that Scottish taxpayers in self-assessment have been experiencing problems c
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Yesterday, as part of Scotland’s 2019/2020 Draft Budget, Scotland’s Finance Secretary Derek MacKay announced cuts to rates aimed at boosting town centres as part of a £750 million package which have been welcomed by business leaders.
Proposed reform of limited partnerships to tackle abuse by criminal gangs is likely to reduce money laundering without preventing their legitimate commercial use in Scottish business, according to law firm Addleshaw Goddard.
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
The health of SMEs in Scotland has improved slightly in the third quarter of 2018, according to latest research by Clydesdale Bank owner CYBG, in partnership with leading economic consultancy, Centre for Economics and Business Research (Cebr). However, the index score remains below the levels record
Uncertainty caused by Brexit is leading buyers and sellers in Scotland to sit tight in increasing numbers, according to the November 2018 RICS UK Residential Market Survey.
By Eilidh Black, Senior Consultant – Accountancy and Finance, HRC Recruitment
The first Tim Hortons franchise company in the UK, Pizza Cake, is set to open three new Drive Thru Tim Hortons restaurants in Scotland after securing a multi-million pound funding package from HSBC UK. Tim Hortons, a Canadian fast food restaurant best known for its coffee and donuts, opened its firs
The Treasury has today announced the appointment of Graham Love as non-executive chair of The Royal Mint.
Insurance and life firm Royal London has announced that group CEO Phil Loney has decided to stand down by the end of 2019. The company said Mr Loney is standing down to concentrate on his longstanding charitable interests in the international development sector and supporting people with learni
Following the decision of the Sheriff Appeal Court in NRAM plc v Cordiner last year, it is generally thought that a homeowner cannot recall a decree by a “Minute for Recall of Decree’ where he or she had appeared in court, or been represented. This week,&n
Glaswegians are set to be the biggest spenders in the UK this Christmas, expecting to pay an average of £627.30 on gifts, foods and travel.
Scotland’s unemployment rate has fallen by 0.4 per cent from the last quarter to 3.7 per cent, lower than the overall UK rate of 4.1 per cent.
The Financial Conduct Authority (FCA) has today proposed changes to further enable retail investors to invest in patient capital through unit-linked funds. The FCA is also exploring how UK authorised funds can be used to invest in patient capital.
Alasdair McKinnon, manager at The Scottish Investment Trust, peers ahead towards a coming year full of uncertainty, in his 'Economic Outlook 2019'