Opinion

Marcus Di Rollo discusses housing issues in Scotland, from a shortfall of homes and rising rents to the impact of government policies on landlords and the construction of new homes. In recent weeks, we’ve heard about a handful of city centre properties in Glasgow being turned into student acco

Tax expert Adrian Johnston discusses the recent increase in interest rates on late tax payments by the HMRC, its potential impact on businesses and individuals, and the possible solutions like the 'Time To Pay' service that allows for customised payment plans based on individual financial circumstan

Ahead of the 1 October licence applications deadline, housing minister Paul McLennan discusses the importance of the short term let licensing scheme in Scotland, looking at its benefits to tourism and local economies, and addressing potential safety and housing availability risks. A few weeks ago, I

There is no doubt that the UK is one of the best locations for wind power in the world – and there’s been significant investment to capitalise on that energy advantage. At present it has over 11,000 wind turbines with a total installed capacity of 28 gigawatts (GW) and aspires to secure

It is becoming increasingly common for businesses to face civil penalties of around £1m or more for breaching UK export control laws. Export control breaches are criminal offences, but the 1979 Customs and Excise Management Act allows HM Revenue and Customs (HMRC) to "compound" offences and of

Michael Reid, managing partner at Meston Reid & Co, discusses the intricacies of bounce-back loans. In May 2020, the bounce-back loan initiative was introduced by the UK government which provided loans of between £2,000 and £50,000. The application limit was a maximum of 25% of annua

Angus MacLeod, a solicitor who specialises in the spirits industry, has spoken about the challenges currently being faced by the Scotch whisky sector after conducting an analysis of the industry’s production, sales, and global reputation, and discussed the strategies that can be employed to ov

Peter Shand discusses the tax implications of owning and collecting art, including Inheritance Tax (IHT) and Capital Gains Tax (CGT), and emphasises the importance of tax planning and professional advice for art collectors, whether their collection is vast or modest. Lawyers often pose unexpected qu

Stewart Pennington writes about the challenges faced by food and drink manufacturers in the past year due to rising raw material costs, labour shortages, and the impact of Brexit, and discusses various strategies adopted by companies to manage these issues. The last 12 months have been an extraordin

Chris Rae discusses the potential for Scotland to replicate Norway's success in the data centre market by leveraging renewable energy sources, reusing waste heat, attracting investors, and addressing infrastructure and planning barriers to drive economic growth and enhance environmental sustainabili

Social Housing Magazine has produced an interesting article on audit provision in Scotland. Using the 2021-22 audited financial statements (AFS) returns compared to the 2017-18 AFS returns from the Scottish Housing Regulator, it presents some interesting data and perhaps enables some thoughts on how

David Alexander discusses the recent rise in Scottish insolvency activity and its implications for small businesses, while stressing the importance of proactive debt recovery, and awareness of personal liability in insolvent trading. Scottish insolvency activity recently reached the highest level fo

Michael Reid, managing partner at Meston Reid & Co, offers advice on solvent liquidation. For the vast majority of businesses, particularly those with annual sales greater than £100,000, operating through the medium of a limited liability company is the most popular choice.

Scott Hogan discusses the recent changes to Scotland's business rates regime, with a focus on the devolution of power to alter empty property relief to local authorities, and the varied impact of these changes on commercial property owners and occupiers across different regions. April brought in a w

Ryan Crighton, policy director at Aberdeen & Grampian Chamber of Commerce discusses Kier Starmer's plan to halt new North Sea oil and gas initatives. Big ambition on renewable energy is exactly what we need. Labour’s proposed energy strategy, revealed in The Sunday Times, has that in spade