Opinion

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

North-east Scotland-based Openbrolly, a software firm with strong ties to film production and location agencies across the UK and Ireland, has added weight to the call for a film and TV studio to be located in the area. Founded in the Highlands over 20 years ago, the company believes such facil

Fiona Cameron, banking partner in Shoosmiths’ Glasgow office, examines the significance of the recently passed Moveable Transactions (Scotland) Bill and outlines why it’s likely to be welcomed by Scotland’s banking practitioners and lenders. To the frustration of Scottish banking l

Michael Reid, managing partner at Meston Reid & Co, offers advice to individuals struggling with personal debt. My recent article regarding personal financial challenges provoked a certain amount of feedback because many individuals are struggling to pay their bills and have a concern that their

Roddy Smith discusses the negative impact of the UK government's decision to end tax-free shopping on the tourism industry, particularly in Edinburgh, and the ongoing efforts to reverse this decision in order to boost the economy and attract more visitors. The decision of the Westminster government

Lawyers Shonagh Brown and Pamela Gilmour discuss the Moveable Transactions (Scotland) Bill, recently passed by the Scottish Parliament, and how it aims to modernise and simplify the law of moveable transactions. Scots law has not traditionally been recognised for its dynamic or innovative nature, bu

Fraser Lynes explains why Cruden Homes' age-exclusive development is a new example of a low-carbon-footprint community. When it comes to finding the perfect home, everyone has their own list of essentials, whether that’s a home office, proximity to transport links, space for family get-togethe