Opinion

With budget pressures rising, could the Chancellor sweeten the deal by adding VAT to some guilty pleasures? From cakes to caviar, here are three tempting tax ideas that could bring in revenue – without leaving too much of a bitter aftertaste. MHA VAT director Glyn Edwards, with a pinch of dry

In the UK, there has been a dynamic shift in the relationship between auditors and clients who are preparing annual accounts or readying a business for fundraising or potential exit, writes David Lister. Increasingly more fulsome investigations where compliance issues arise are required before signi

When setting up a limited company or agreeing to be appointed as a director, being aware of your duties to company creditors should the company fail is unlikely to be at the front of your mind, writes Seonaid Sandham. Yet, at a time when Scotland’s corporate insolvencies are 17% higher than th

Robert Holland takes a look at the UK government's new Employment Bill. The bill unveiled yesterday is undoubtedly the biggest employment rights shake-up since the 1999 Employment Relations Act 25 years ago, and in legislative length only matched by the 1975 Employment Protection Bill. However, it i

Marking Highland Business Week, Angus MacLeod discusses the transformative potential of the Inverness and Cromarty Firth Green Freeport, highlighting the opportunities and challenges it presents for the region. The Highlands are on the brink of a transformation unlike anything seen in decades. The l

Heather Holbrook looks at how the shift to online retail has led to high vacancy rates in UK retail properties, necessitating the repurposing of these spaces. Even a short walk up most of Scotland’s high streets will tell you a lot about the transformation they have undergone in recent years.

Ahead of tomorrow's Scottish Housing Day, Muir Group CEO Martin Smith looks at some changes on the horizon, particularly from the Programme for Government, and how we can overcome today's challenges to give the people of Scotland the homes and communities that they deserve. The shortage of home

Businesses across sectors have been advised to review their approach to dynamic pricing after the practice drew scrutiny in the context of Oasis’ reunion tour, writes Angelique Bret. A UK and Ireland tour next summer will mark the first time the band’s two most prominent members, br

Changes in lending practices have seen RSLs move away from their traditionally cautious approach to managing interest rate fluctuations to explore more complex options, writes Derek Hogg. Scottish registered social landlords (RSLs) can be a cautious breed. Indeed, when it comes to exposure

Alasdair Steele discusses the decline in institutional investment in Scottish commercial property over the past decade and how the recent pooling of local authority pension funds may serve as a catalyst to reverse this trend. It is no secret that UK institutional investors have cooled on Scotland in

Karen Little takes a look at what the Morphe Cosmetics case demonstrates about the the pros and cons of pre-pack sales. The recent news about viral beauty brand Morphe Cosmetics entering into administration through a pre-pack sale will no doubt have caught the attention of insolvency practitioners a

Employment lawyer Graham Millar urges the new UK government to tread carefully as it embarks on major employment law reforms. The new government is already beginning to shift the dial on a number of key issues facing the economy. Among its election pledges, Labour promised to “make work pay&rd

Hazel Davies of Cruden Homes looks at how age-exclusive housing developments could play a crucial role in easing pressure on the market by encouraging downsizing, freeing up larger family homes, and ultimately ensuring a more efficient housing lifecycle. As the UK grapples with a housing market that

As the number of people paying dividend tax in the 2024/25 tax year is forecast to have doubled in the last three years, Laith Khalaf looks at how investors can beat the dividend tax trap. Cuts to the dividend allowance mean the number of people facing tax on their dividends is soaring. HMRC forecas

Marking World Entrepreneurs' Day, Martyn Kendrick highlights the entrepreneurial spirit in Scotland, discussing the importance of institutional support for new businesses and Bank of Scotland's role in fostering entrepreneurial success. Entrepreneurs are the heartbeat of Scotland. We have a ric