Opinion

Scotland's first operational Build to Rent scheme at Forbes Place in Aberdeen Scotland’s housing shortfall could be plugged by Build to Rent homes but opportunities as well as threats exist for the sector, says Dr John Boyle.

David Flint David Flint looks at a case illustrating the fine line between necessary and unnecessary restrictions in the competition rules.

Graeme Bradshaw The Scottish Retail Consortium recently reported that almost one in ten retail premises in Scotland now lies empty. Retail footfall in Scotland fell in July and there are a dwindling number of months in any year where any growth at all is evident.

Kate Wyatt Despite a partial reprieve, employers in the social care sector must take swift action to comply with rules on paying workers appropriately for sleep-in shifts, writes Kate Wyatt.

Andrew Paterson Andrew Paterson, partner in the asset protection group at law firm Murray Beith Murray, writes on misunderstandings surrounding inheritance tax in the UK.

Jonathan Munnery Jonathan Munnery, partner at Begbies Traynor, sheds light on the rights of directors when a company goes to the wall

Martyn Shaw Martyn Shaw, a partner at Scottish law firm MacRoberts, provides an update on the BHS saga

Jamie Robertson Jamie Robertson, residential property solicitor at Scottish law firm Thorntons, assesses the novel method of sale.

Mark Pryce Mark Pryce of Campbell Dallas makes the case for a tax future without spreadsheets

Alasdair Steele Alasdair Steele, head of Scottish commercial at property consultants Knight Frank looks at the prospects of outside investment returning to the market north of the border

Mark Mulholland Mark Mulholland, a partner at Chartered Accountants and business advisers Alexander Sloan's Glasgow office, contemplates the repercussions of auto enrolment in uncertain times.

Catriona Reid Catriona Reid of BTO Solicitors talks us through the implications of new “persons with significant control” rules introduced this summer to tackle tax avoidance, money laundering and other criminal activity through exploitation of Scottish Limited Partnerships.

Robin Turnbull Robin Turnbull, a senior solicitor at Anderson Strathern discusses the main points of the Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, which came into force in April 2017, in the wake of the recent BBC pay revelations.

Diane Nicol Diane Nicol, head of employment at Pinsent Masons and one of three panel members supporting Matthew Taylor on the Taylor Review, writes about the implications for employers.

Douglas Roberts For small businesses in every sector, employee ownership is highly topical, and a solution worth considering if you’re thinking about the future prosperity of your business, says Douglas Roberts, Corporate and Technology Partner at Scottish law firm Lindsays