Opinion

Paul McCluskey Paul McCluskey is head of professional practices at Bank of Scotland

David Menzies Directors who act inappropriately now face a tougher disqualification regime, as David Menzies, a director of insolvency at ICAS, explains.

David Lauder David Lauder of ESPC Mortgages writes his quarterly review of the mortgage market below.

Cat MacLean New scheme aims to persuade Insolvency Practitioners to pursue claims for a company in liquidation or administration, against banks.

Sharon Hamilton With its dual talents for finance and technology, Scotland is increasingly becoming the location of choice for businesses says Sharon Hamilton, international sector head of financial services at Scottish Enterprise.

Isobel d'Inverno Isobel d'Inverno of Brodies LLP explores the potential ways the new Scottish Rate of Income Tax (SRIT) could be employed on its introduction next year.

Ian McCall Ian McCall is a Partner at Deloitte

Nick Handcock Nick Hancock is an Associate in the Edinburgh office of DM Hall chartered surveyors

Ian McCall Ian McCall is a Partner at Deloitte

Steven Cunningham Steven Cunningham is a partner in Alexander Sloan Chartered Accountants and Business Advisers.

Eileen Blackburn Eileen Blackburn is partner and head of Business Recovery at French Duncan, and chair of R3’s Scottish Technical Committee

Mick Campbell Mick Campbell is director of risk and regulation at Deloitte in Scotland and Northern Ireland

Eric Curran Eric Curran is managing partner of DM Hall Chartered Surveyors, based in the firm's Glasgow North office

John Cairns John Cairns is a tax partner at French Duncan Chartered Accountants

Bob Mowat Bob Mowat is a consultant specialising in rating in the Edinburgh office of DM Hall Chartered Surveyors.