Ban on financial retentions could have major repercussions
The Commercial Payments Bill includes a ban on financial retentions in construction contracts. This is a significant change that could have serious implications, both in that sector and in commercial...
Tribunals overwhelmed by AI-generated claims
Employers facing significant rise in time and financial burdens Disgruntled employees in Scotland are turning to artificial intelligence to make claims which are threatening to overwhelm an employment tribunals system...
Business succession: The four Fs in family enterprises
There are many Fs that could be considered regarding family enterprises, the obvious one being ‘family’ itself. But there are four other Fs which have been significant issues during my...
PE investment must respect need for audit quality: ICAS calls for a review
Supporters of the buyout trend maintain that private equity will help mid-tier firms gain the financial backing and expertise to compete with the Big Four accounting firms – Deloitte, EY,...
How to ensure professional and business services sector powers growth
Scotland has a professional and business services sector that is both economically important and historically deep-rooted. Our culture of high professional standards, specialist knowledge and international credibility helps shape Scotland’s...
Energy, tech and AI lead next wave of dealmaking as investors pursue M&A deals across sectors
As the summer recedes, there is a renewed push to get M&A deals across the line. The two industrial sectors that we are seeing leading the charge are energy and...
Planned IHT changes won’t stop commercial property strategy
Changes to pensions are fast approaching, but for business owners using their pension to hold commercial property, the reasons for doing so remain compelling.From April 2027, most unused pension funds...
The cost of caution: how is employment reform shaping hiring and business growth?
The Employment Rights Act 2025 introduced a significant package of reforms being phased in over several years. Businesses need to stay abreast of the changes; make necessary adjustments to internal...
Thinking about philanthropy? What to consider before setting up a charity
Philanthropy is admirable, and usually also personally rewarding, but it needs to be carefully planned. Here are the main questions to ask yourself at an early stage. The answers affect...
Scottish business growth is soaring on the wings of angels
Eye-opening research has confirmed what those of us working in and around corporate finance have long recognised: Scotland is a world leader in angel investment, and its power to drive...