Opinion

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Grant Strachan discusses the risks associated with investing in Scotch whisky casks, highlighting recent fraudulent activities, and advises potential buyers on the essential due diligence required to protect their investments in an unregulated market. The recent BBC documentary Disclosure: Hunting t

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Lloyds Banking Group’s Scottish Executive Committee chair Jackie Leiper explores how financial institutions can help bridge Scotland’s affordable housing gap and why unlocking private capital and accelerating cross-sector partnerships is critical to solving the crisis and driving long-te

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New regulations are now in force to protect lowest earning debtors, writes Ahsan Mustafa. An Earnings Arrestment Schedule is an effective method of diligence which puts the onus on a debtor’s employer to repay the debt through deducting the employee’s wages. Breach of an Earnings Arrestm

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While much attention was focused on last week’s Spring Statement delivered by Rachel Reeves, most employers are preparing themselves for later this week when her plan to increase National Insurance Contributions (NIC), outlined in the Autumn Budget, comes into effect, writes Craig Rothnie. Whe

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Both lenders and borrowers should familiarise themselves with the upcoming changes to the law governing assignation and security over moveable property in Scotland which the Moveable Transactions (Scotland) Act 2023 (MTSA) will bring into effect from 1 April, writes Shonagh Brown. Historically, this

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Despite the Conservatives branding it an ‘emergency budget’, the Spring Statement brought very few surprises and no further tax increases, writes Alan Stewart. It was a defensive statement from Chancellor Rachel Reeves, who set out to show the Labour party was ‘on the side of worki

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Ahead of next week's Spring Statement, Joe Nellis explores the Chancellor's dwindling fiscal headroom and potential policy responses, including changes to borrowing rules, tax rises, and spending cuts, in light of a deteriorating economic outlook. The Chancellor has had her fiscal headroom of an est

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The UK government has initiated a public consultation to develop a new tax mechanism aimed at providing a predictable fiscal response to future oil and gas price shocks, writes Jake Landman. The consultation is part of the government’s broader strategy regarding the future of the North Sea. It

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A recently published letter from HM Revenue and Customs (HMRC) provides insight into the interactions between HMRC and the newly established Office of Trade Sanctions Implementation (OTSI) and on investigations and enforcement of the UK’s trade sanctions regime, writes Stacy Keen. Between 2021

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With a seemingly never-ending increase in legislation, entering the buy-to-let market can seem a daunting prospect, but Nicky Lloyd, head of ESPC Lettings, explains that there are long-term advantages for those willing to enter the market now. With details being revealed that rent controls will end

1-15 of 1035 Articles