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Holyrood’s Finance Committee has called for a wide ranging debate on taxation policy following the implementation of new financial powers arising from the Smith Commission. The committee issued the call in its report on the Scottish government’s draft budget for 2016-17, published today.

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Over a quarter (28 per cent) of the value of small and mid-cap quoted companies is based on reputation, according to the Pulse survey by accountants and business advisers BDO and the Quoted Companies Alliance (QCA). For Scotland’s AIM listed companies this means that £428m of their overall value

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Perth-based energy giant SSE is to cut its standard gas tariff for domestic customers by 5.3 per cent. The new tariff is due to come into force at the end of March and makes SSE the second of the UK's big six suppliers to announce price cuts this winter after E.On last week said it would cut gas pri

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New research carried out by the Bank of Scotland has revealed that a third of small firms fear the burden of late payments will get worse over the next six months. The Edinburgh-based lender's survey of SMEs found the typical small business north of the border is owed more than £79,000 by customers

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New legislation to introduce a supplement on purchases of additional residential properties has been published by the Scottish Parliament today. The Land and Buildings Transaction Tax (LBTT) (Amendment) (Scotland) Bill proposes a supplement on the purchase of additional homes, for example second hom

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