Opinion

Paula Barlow, probate manager at global financial services firm ZEDRA, discusses the importance of understanding probate and inheritance tax. Inheritance tax has attracted a lot of negative media attention, with many describing the tax as ‘complex and confusing’ and in need of a complete

Jae Fassam, partner at law firm CMS, discusses the increasing role of Environment, Social, Governance (ESG) in Scottish businesses. As Scotland recovers from COVID-19 and businesses adjust to a new, post-Brexit landscape, rebuilding the economy in a sustainable manner will be the core focus over the

Tom Dorner, investment director, European equities at Aberdeen Standard Investments (ASI), discusses what Environmental, Social and Governance (ESG) considerations mean for income investors looking for a sustainable premium dividend yield. There is little doubt that ESG considerations are increasing

Mark Bell, partner at Anderson Anderson & Brown Consulting (AAB), discusses how business development programmes in Scotland are adapting to help young entrepreneurs cope in a post-COVID world. According to the Office for National Statistics, the number of business creations in the UK in Q3 of 20

Jack Anderson, a consultant specialising in wealth management at Core-Asset Consulting, details how wealth management may bring new jobs to Scotland. Wealth management could enjoy a jobs boom in Scotland, with national firms likely to set up regional hubs here as part of a post-pandemic recovery str

Betsy Williamson, managing director at Core-Asset Consulting, reveals why resilient fund managers have what it takes to weather the storm of COVID-19. Scottish fund managers have harnessed five years of painful experiences to weather the pandemic better than many other of the financial services sect

John Docherty, associate director of accounting & finance at Core-Asset Consulting, discusses the growing appeal of start-ups and commerce for Scotland's accountants. Ambitious young accountants who saw traditional career prospects flattened by Covid have responded by embracing start-ups and oth

Dean Ward, managing director of the DCW Group, a professional residential and commercial development consultancy, outlines the benefits of combining the fintech and proptech markets. There are numerous trends which are predicted to define the property sector’s growth in 2021; from virtual view

Murdoch MacLennan, banking partner with Azets, is warning export-focused businesses targeting markets outside of the EU that they need to be aware of the risks and costs of currency differences and fluctuations, an issue that will be new to many businesses if they have only traded with the EU. Curre

Suzi Smith, commercial litigation associate at Shoosmiths in Scotland, discusses the significance of the recent launch of the Business Banking Resolution Service (BBRS) for SMEs. The Business Banking Resolution Service (BBRS), launched on 15 February 2021, is a new dispute resolution service aimed a

Andrew Aldridge, partner at Deepbridge Capital, discusses how investments in life sciences can be appealing to many investors as the COVID-19 vaccinations roll out globally.  The past twelve months have showcased the importance of medical developments like never before. Innovation in the life s

Michael Reid, managing partner at Meston Reid & Co, gives his take on how changes to insolvency law could come into play for one key industry sector – the fishing industry. Whether it is the continuing impact of COVID-19 or the more recently reported effects of Brexit, media comments proli

Ben Ritchie, head of European equities at Aberdeen Standard Investments, discusses the growing investment opportunities available in Europe and provides an outlook for 2021. For many years the narrative on Europe as an investment region has been a tale of caution. The perception of the continent bei

Stuart Clark, managing director at Russell & Russell Business Advisers, based in Glasgow, discusses the complexities of the UK tax system. I have to wonder if it is the age-old politics of envy, but the number of hostile articles in the UK about the supposed disparity in tax treatment between em

Alan Gordon, senior partner of DM Hall Chartered Surveyors, discusses how the roll-out of the COVID-19 vaccine will help boost the Scottish property market. As the socially-distanced queues snake round the block at vaccination centres across Scotland, there is a general acceptance that a shot in the