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The director of a security firm hired by Donald Trump's Aberdeenshire golf business, who was convicted of a £419,000 VAT fraud and removing criminal property from Scotland after he was investigated by Her Majesty’s Revenue and Customs (HMRC), has been jailed for four years. Kevin McKay, of Aberde

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Ross Caldwell Scottish law firm Morton Fraser has enhanced its business banking expertise and links to the City of London with the appointment of Ross Caldwell as partner. Mr Caldwell joins the firm’s banking & asset finance team, bringing the firm's total number of partners to 44.Mr Caldwell

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