Opinion

Jennifer Craven Jennifer Craven, lawyer and civil fraud and asset recovery expert at law firm Pinsent Masons, writes on the rise of financial crime in the UK.

Graham Sharp Graham Sharp, Chair of the Accounts Commission says the implications of the current equal pay storm engulfing Glasgow City Council should be viewed within a wider context

Bruce Swankie Bruce Swankie, Financial Adviser at Brewin Dolphin Aberdeen warns against hoarding cash

Stephen Webster Well-intentioned financial regulation puts jobs and investment outcomes at risk, says Stephen Webster, chief executive of Thorntons Investments

Stuart Petrie Stuart Petrie, senior tax manager at Anderson Anderson & Brown LLP, addresses the looming deadline to disclose overseas assets or income, using beneficial HMRC terms under its Worldwide Disclosure Facility

Andrew Foyle Andrew Foyle, a solicitor advocate and litigation partner in the Edinburgh office of Shoosmiths examines a recent decision of the Sheriff Appeal Court in McGleish – v - Tough & Leslie

Charles Livingstone As negotiations between the EU and the UK continue after the publication of the UK’s White Paper containing proposals for the future UK-EU relationship, the UK government is preparing for Brexit. This includes making the orders required to modify the legal landscape for a post-

David Flint and Rebecca Henderson On 18 July the EU Commission handed Google a record fine of £3.8bn (€4.34bn) for abuse of its dominant position in relation to the Android operating system. David Flint and Rebecca Henderson of MacRoberts explain why the tech giant incurred the Commission's wrath

Katrina Lumsdaine Scottish insolvency practitioners may be able to use a decision of the Supreme Court in an English case on time limit in support of bringing claims against company directors, even if the claims are over five years old and, on the face it of it, are out of time, writes Katrina Lumsd

Gillian MacLellan Now that the first cycle of gender pay gap reports have been published, it might be tempting to breathe a sigh of relief that the hard work is over. But for those companies which are committed to reducing their pay gap, the hard work has just begun, writes Gillian Maclellan, partne

Michael Thomson Company voluntary arrangements (CVAS) are very much in vogue. Why? Growth of online shopping, Brexit uncertainty, increased export costs, drop in consumer confidence and spend, increases in business rates, rising labour costs and long-term inflexible lease costs. All of these been ci

Andrew Young Andrew Young of Edinburgh-based accountancy firm Chiene + Tait's VAT team highlights proposed changes to VAT Groups, what they are and what entities are impacted

Amy Entwhistle Following the transfer of the Island of Ulva to the North West Mull Community Woodland Company, Amy Entwistle, a partner in the commercial real estate team at law firm Morton Fraser, looks at the right to force the sale of abandoned, neglected or detrimental land

Shawn Wood New LBTT relief for first-time buyers is the latest in a series of moves by the Scottish Government to help people get on the property ladder, but they will still struggle to compete for properties in city centres in the current climate, writes Shawn Wood, a solicitor at Watermans Legal

As "The Cloud" continues to assert itself on the accounting landscape and looks certain to play a big part in the managing of business finances well into the future, rural sector experts at accountants Saffery Champness take a closer look at its applicability to businesses operating outside of the