Opinion

Matthew Aitchison discusses the implications of the proposed changes to Scotland's rent controls for the PRS market. Few policy changes in the property sector have received more attention than the rent controls and eviction ban originally introduced as a temporary measure in late 2021. There has bee

Karen Gatherum delves into the complexities and inconsistencies of Edinburgh's new short-term let regulations, highlighting the challenges faced by those wishing to operate short-term lets and the potential negative impact on the city's tourism capacity. Short-term lettings has been one of the bigge

Gillian Frew discusses the challenges to bankability in infrastructure and energy investment, particularly in the context of energy transition technologies and evolving regulatory landscapes. Bankability is key in the world of infrastructure and energy investment, as it indicates whether or not a ri

Stuart McCallum discusses the challenges and opportunities facing Scotland's whisky industry in 2025, including potential tariffs, a slowdown in the Chinese market, and increased competition, while also noting the potential for growth in tourism. Scotland’s whisky industry is bracing for a tur

Donnie Munro discusses the current M&A market in Scotland, which is experiencing high activity due to anticipated tax changes, and highlights the rising trend of vendor initiated management buyouts (VIMBOs) as an attractive exit strategy for business owners. The corporate mergers and acquisition

As we enter a new year, there has been a key update in the implementation of the Moveable Transactions (Scotland) Act 2023 (MT(S)A). Scottish ministers have passed regulations which will bring the remaining provisions of the MT(S)A into force on 1 April 2025, writes Samir Younes. The MT(S)A will sig

William Rankine discusses the impacts of recent events on the leisure sector, and analyses trends and opportunities within specific sub-sectors. The leisure sector has been through huge amounts of change since the turn of the decade. It was not so long ago that hotels, leisure parks and resorts, and

Marcus Di Rollo outlines six key themes that will shape Scotland’s property market in the coming year from the continued supply-demand imbalance and recalibrating rents to the evolving debate over short-term lets and eviction processes.  So far, the 2020s have seen a lot of change in Scot

Rod Maclean takes a look at a high-profile family squabble. Media business magnate Rupert Murdoch’s family’s public drama regarding ownership is perhaps the biggest family business law story of a generation. Beneath the glitz lies a classic archetype of succession squabbles. Families &nd

The Edinburgh housing market remains a law unto itself and demand for good family homes keeps prices bubbling, writes Kirsten Nicolson, who discusses recent residential property trends in the capital. As the old year slips away, home buyers and sellers – as well as property professionals &ndas

Ross Stupart, RSM’s head of tax in Scotland, considers the Scottish Government's recently-published tax strategy. One of the main criticisms businesses have aimed at the Scottish Government’s approach to tax so far has been the lack of alignment with wider economic policy.

David Ross, CEO of Glasgow Credit Union, discusses the importance of ethical and purpose-driven lending in addressing the national housing emergency. Scotland is currently facing a national housing emergency, with a record number of people currently in temporary accommodation. Housing pressures are

As macro events have continued to dominate in 2024, Paul Diggle, chief economist at abrdn, outlines the five key themes investors should watch in the coming year. We expect the Federal Reserve (Fed) to cut to a higher terminal rate and now see the rate cutting cycle stalling at a fed funds rate of 3

Andrew Morrison discusses key business sale trends anticipated for 2025, including factors such as tax changes, generational shifts, technological advancements, and economic uncertainties. After selling my AM Bid business in July 2023, I worked a planned transition exit year, then launched Business

A new "failure to prevent fraud" offence will impact organisations across the UK and internationally, requiring them to complete risk assessments and implement rigorous fraud prevention procedures and policies in place if they are to avail themselves of a statutory defence, writes Tom Stocker. Under