The new order: A renaissance in relationship banking in Scotland
Fifty years of tumultuous change has transformed the face of banking, from handsome stone edifices to snazzy apps on smartphones. But beneath the surface a resurgence in old style relationship...
Why firm foundations are the all-important AI starting point
Last year workers using artificial intelligence data were three times more likely to have had a promotion and pay raise compared with workers dragging their feet on AI adoption.What does...
Retirement planning: Are baby boomers footing the bill for lacklustre economy?
Surge in number of pensioners paying income tax at the highest rates From whatever political standpoint there is general agreement that Scotland is a wealthy country. But there remains a...
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,...
The numbers don’t add up: Why is no-one addressing this imminent financial black hole?
The challenge facing Holyrood: Scottish Government’s own projections show a £4.8bn shortfall between spending and funding by 2030. Our political parties spent this year’s Holyrood election campaign promising more spending,...
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...
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 hotels urged to take action on £63m hike in business rates
Scotland’s hotels – scorched by a combined £63 million increase in rates – are being urged to ‘use or lose’ their right to appeal against increases to their rateable values...
Chartered accountants add to clamour for tax system reform in Scotland
Why are Scottish chartered accountants are calling for tax reform? ICAS members highlight findings in a recent survey that show Income Tax and National Insurance, ahead of Business Rates, Council...
How Inheritance Tax changes affect succession planning for farming and rural businesses ahead of the RHS
Succession planning is a key consideration for many rural businesses. Even though it can be difficult, ignoring it is not an option. Anyone who owns a business needs to plan...