Opinion

The financial woes at notable Scottish universities are making headlines. Faced with rising costs, including staff pension provisions and salaries and new immigration rules (responsible in part for reduced income streams), decision makers at the University of Edinburgh and University of Dundee face

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

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

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

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

With new inheritance tax rules on the horizon and the ever-changing landscape of personal finances, ensuring one's will is up-to-date has never been more crucial for safeguarding your family's future, writes Lesley McKnight. Making a will is one of the most important things you can do to protect you

The Additional Dwelling Supplement rise is another blow to Scottish landlords, but opportunities remain in a sector which can bring rich rewards, argues Riccardo Giovanacci. The Scottish Government had another thoughtful Christmas present for landlords in the Private Rental Sector (PRS) in Dece

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

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

Roger Green discusses the pervasive skills shortages in the UK, particularly within the commercial cleaning sector, and outlines how his company, Spotless, combats these challenges through robust employee-centric initiatives. New research released in January by employment app creators Indeed Flex re

Mark Sterritt looks at the impact of the £150 million Investment Fund for Scotland in its first year, highlighting how it has supported diverse businesses across the country and addressed historical funding imbalances. While there’s no doubt that Scotland’s entrepreneurial spirit i

New moveable property reforms are due to come into force in Scotland in April, brought about in response to widespread concerns that the current legal framework was outdated and inhibited economic growth, writes Ahsan Mustafa. The Moveable Transactions (Scotland) Act 2023 was enacted on 13 June

The Labour Government’s first Budget in 14 years brought significant changes for family-owned business, writes Norma Stewart. From April 2026, the planned cap to Business Property Relief (BPR) and Agricultural Property Relief (APR) for Inheritance Tax (IHT) potentially upends decades of carefu

The most striking announcement from the Bank of England today is not the cut in interest rates, but the prospect of inflation rising to 3.7% this year while its forecasts show the economy continuing to flirt with recession, writes Laith Khalaf. Rising prices will not make for happy consumers who hav

Peter Ryder discusses the outlook for Scotland's property market in 2025 and what both buyers and sellers can expect. As we look ahead to 2025, Scotland's residential property market appears to be navigating a series of challenges and opportunities, with many factors contributing to a cautiously opt