M&A optimism survives market uncertainty
Tariff threat causes slowdown at larger end of market but smaller deals are continuing Hopes that a new administration in the White House would spark a wave of merger and...
6 April 2026 urgent deadline for business owners
For many years, we have stressed the advantages of taking tax advice long before selling a business. It is easy for personal advice to be overlooked when negotiating a sale,...
Business owners facing an uncertain future from tax changes
At the point of putting pen to paper, or in fact fingers to keyboard, we are now 211 days on from the autumn Budget. I wrote a similar article 138...
What you need to keep in mind when selling land for development
Selling land in Scotland, whether for development, diversification or estate restructuring, can seem straightforward. However, beneath the surface lie challenges that can catch even experienced landowners off guard. Based on...
Ploughing ahead: sustainability and the Scottish agricultural industry
“Sustainable” is a term that has long been used in the agricultural industry, but the last year has brought into focus what it means to have a sustainable business. Scottish...
Rural diversification brings its own unique challenges
Rural business is widely recognised as one of the most challenging sectors to work in. What I have always admired is the resilience and adaptability of those in the industry,...
Legal Review 2024: Law Society of Scotland lends strong voice on fundamental values
This year was a landmark for the Law Society of Scotland, which celebrated its 75th anniversary as the professional governing body for Scottish solicitors. Both the profession and the society...
Challenge of navigating new IHT landscape
We might have expected that five months, one consultation document and thousands of tractors driven through London later, the dust might have started to settle. The challenge of navigating new...
Law firms Wright, Johnston & Mackenzie and Davidson Chalmers Stewart complete merger
Two of Scotland’s best known law firms have completed their deal to creating a 200-strong business.The firm says the merger will “enhance provision for clients and strengthen several business areas...
Reeves puts HMRC on track for record inheritance tax haul
While Chancellor Rachel Reeves didn’t deliver any more tax-rising shocks in her Spring statement, it does not mean she has let higher earners with property assets off the hook. Reeves...