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24 August 2023

Insight

Jak Henderson: Recent changes to the financial health requirement

CT’s Jak Henderson delves into the implications of the financial health requirement (FHR) on companies seeking EIS and VCT funding, detailing its historical interpretations, the complications arising from HMRC’s strict enforcement, and recent amendments to the HMRC’s approach which offer a more nuanced consideration of a company’s financial health.

14 August 2023

Food and Drink

Andrew Walker: Futureproofing the Scottish food and drink industry

Andrew Walker discusses the challenges faced by the Scottish food and drink sector due to rising food inflation, highlighting the First Minister’s stability plan and emphasising the importance of robust contracts, understanding supply chain dynamics, and future-proofing pricing policies to ensure industry resilience and growth.