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Whisky investor rankings The value of collectable bottles of Scotch whisky traded within a half year period has surpassed £5 million for the first time since records began in 2008, according to figures published today by whisky analyst, broker and investment experts Rare Whisky 101.

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Coutts, the Royal Bank of Scotland subsidiary, and the bank that handles the Queen’s account, could be forced to pay hundreds of thousands of pounds in compensation to a group of its exclusive clientele who claim they were poorly advised by bank about tax avoidance schemes centred around loss-mak

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Revenue Scotland chair Dr Keith Nicholson Revenue Scotland, the nation’s new tax authority which began accepting tax returns this year when it made history as the first national administrator of solely Scottish taxes since 1707, has revealed its first takings.

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A charity that runs a watersports centre for children has lost a £135,000 VAT case to HM Revenue & Customs in a decision that could have significant implications for the rest of the charity sector.

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Stephen Phillips Stephen Phillips is a partner at Scottish law firm Burness Paull where he specialises in corporate structures, and wider legal frameworks, delivery of major public sector projects, public sector offshoots and partnerships, social enterprises, and other initiatives and operations acr

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