Opinion

466-480 of 1005 Articles
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Kristy Fong, investment director of Aberdeen New India Investment Trust, the £360 million investment trust managed by Aberdeen Standard Investments (ASI), discusses the investment potential of the Indian economy. Not new to crises, India has shown resilience in such challenging times. Its econ

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Michael Reid, managing partner Meston Reid & Co, discusses the next steps a personal services company (PSC) can take in relation to the introduction of the IR35 rule. For many years in the North East of Scotland, the personal service company (PSC), otherwise referred to as a one-man company, has

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Rodney White suggests that Westminster and Holyrood should "step up to the plate" and fund infrastructure specifically for housebuilding projects. "Build back infrastructure" is not as snappy or alliterative as the build-back-better mantra favoured by politicians who believe that post-Covid-19 there

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Roger Mayor, director, Advisory Corporate Finance at Deloitte, discusses the key trends driving spring optimism within the Scottish M&A market. At the start of 2020, M&A activity looked like it would continue to meet the high levels achieved in 2019. However, the COVID-19 pandemic led to an

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Stuart MacPherson, senior business services manager at Aberdeen-based chartered accountancy firm Meston Reid & Co, gives advice on VAT changes in the construction industry. A change to VAT collection arrangements is finally heading the way of the UK construction industry.

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Harry Nimmo, investment leader, smaller companies at Aberdeen Standard Investments (ASI), discusses why active investing outperforms passive. There are 172 actively managed funds with a track record over a 10 year period with combined assets under management (AUM) of around £156 billion. 73 (4

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Chern-Yeh Kwok, manager of the Aberdeen Japan Investment Trust, which is run by Aberdeen Standard Investments (ASI), discusses the real value in Japanese markets, but how it is often overlooked by investors. In the rush to capitalise on China’s rapid growth, investors have often neglected Asia

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Rachel Henry considers the importance of words and their meaning in insurance contracts. Words matter. The meaning of words and the way they are interpreted matter. The wording used in insurance contracts can be crucial to the outcome of legal cases, as we saw on 8 February 2021 when the United King

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Iain Young considers the year ahead in tax. One of the most hackneyed phrases found in articles written by lawyers is that in this world nothing can be said to be certain, except death and taxes. 

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Gordon Dean, partner at law firm Balfour+Manson, discusses the impact of an increase in authorised push payment (APP) fraud in recent years. There has been a huge rise in “authorised push payment” or “APP” fraud over recent years. The amounts involved in these scams can be si

466-480 of 1005 Articles
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