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Scottish hotels experienced a larger-than-normal surge in room rates in May, bolstered by three bank holidays that increased demand, as per the RSM Hotels Tracker.

Scottish commercial landlords are grappling with new energy performance certificate (EPC) legislation and future decarbonisation targets, according to a report by audit, tax and consulting firm RSM UK. Increases to minimum EPC ratings have already been legislated in England and Wales, with all comme

Scotland's hotel industry experienced a surge in April, reflected by increasing occupancy levels, average room rates, and gross operating profits, ahead of the summer season.

Despite the largest interest rate rise in a generation, middle market businesses are demonstrating remarkable resilience, investing in people and productivity to rebuild profit margins, RSM’s latest Middle Market Business Index (MMBI) has shown. The MMBI has risen to 131.4 in Q1, an incre

The number of new technology companies incorporated in Scotland increased 22% in 2022, according to analysis of Companies House data by RSM UK. A total of 1,367 new tech businesses were incorporated in Scotland last year, up from 1,124 in 2021.

The recent announcement of two successful bids for Scottish freeports is expected to bring significant economic benefits, particularly in manufacturing and accelerating the country's green transformation, writes Stuart McCallum, partner and head of manufacturing, RSM Scotland. With a degree of

Taxation expert Ross Stupart gives insight into what high earners may expect from the Scottish Government's forthcoming budget — expected on 15 December. As the UK Government reduces the threshold for the 45% income tax rate to £125,140 (from £150,000) there’s a reasonab

Audit, tax and consulting firm RSM UK has announced 40 new promotions to director, including the firm’s Scotland and Northern Ireland offices. RSM UK has strengthened its tax faculty with the promotion of corporate tax specialist Will Simpson in Edinburgh. In Northern Ireland, Kieran Jones has

New draft legislation to change the R&D tax relief regime will create a vacuum of inequalities for businesses seeking relief according to audit, tax and consulting firm RSM UK. The changes will come into effect for accounting periods beginning on or after 1 April 2023. This will create marked in

Accountancy firm RSM UK has said that the UK Government's lack of clarity on employment status will lead to continuing confusion over tax and workers rights. Yesterday, the government published its paper, Employment status and employment rights guidance, which contains guidance on employment status

The government has published legislation confirming that low earners who save through a Net Pay Arrangement (NPA) will get the same level of government top-up as those who use Relief at Source schemes. Under the new legislation, 1.2 million low earners to see a boost to their take-home pay from 2025

RSM has warned of the effects growing supply chain issues are having on middle market businesses. Well over a third (39%) of middle market businesses* have experienced supply chain issues within the past 12 months, and this likely represents the tip of the iceberg as disruption looks set to continue

Audit, tax and consulting firm RSM UK has sponsored a prize which recognises the top student in Financial Accounting Stage 2 on the BA (Hons) Accounting and Finance degree programme at Robert Gordon University. Second-year student Arran Robertson was awarded the prize, after achieving the highest ov

Audit, tax and consulting firm RSM UK has appointed Richard Mackie as its new associate director in Edinburgh to strengthen its risk and governance practice in Scotland. Richard Mackie will be working as part of the risk advisory team as a specialist consultant. Richard first joined RSM in 2013, ret

Middle-market businesses across the UK have hit the brakes on crucial people and business investment as inflationary pressure, recessionary fears, wage pressures and staff shortages all converge to reduce confidence. RSM UK’s latest Middle Market Business Index (MMBI), the first economic index