Insight: Euan Clark, president of the Scottish Building Federation, warns that the construction industry in Scotland is facing a daunting combination of challenges.
Susan Nightingale discusses the state of equity investment and borrowing conditions for small businesses in Scotland, highlighting their resilience despite economic challenges and a perceived lack of access to finance.
The latest enforcement actions and supervisory publications by the Financial Conduct Authority (FCA) indicate the regulator’s renewed interest in market integrity and its expectations on regulated firms to assist it through clear dialogue and reporting, writes Anthony Harrison.
Bruce Cartwright calls for transparency and a long-term focus in the upcoming Autumn Budget, emphasising the need for open communication about economic challenges and the impact of potential tax measures.
Private and independent schools should be doing their homework now on the updated guidance published by HMRC on the VAT changes for private and independent schools, writes William Anderson.
As we approach the Autumn Budget, the energy sector faces significant challenges, and the stakes for the North Sea industry have never been higher, writes Mark Brown.
Insight: UK Collaborative Centre for Housing Evidence director Ken Gibb shares insights on Local Housing Systems Analysis, its impact on Govan, and how it’s driving regeneration in Glasgow.
Insight: Michael Ross, CEO of hub South West Scotland, discusses the need to collaborate if we can deliver the decarbonisation goals in public sector infrastructure.
With budget pressures rising, could the Chancellor sweeten the deal by adding VAT to some guilty pleasures? From cakes to caviar, here are three tempting tax ideas that could bring in revenue – without leaving too much of a bitter aftertaste. MHA VAT director Glyn Edwards, with a pinch of dry wit, gives us food for thought.
Insight: Campion Homes joint managing director Dougie Herd believes last month’s Housing and Social Care Accessibility Summit will result in a step forward for accessible homes in Scotland.
Insight: ESPC CEO, Paul Hilton, discusses the rising popularity of this traditional property and asks why more aren’t available to satisfy growing buyer demand.
In the UK, there has been a dynamic shift in the relationship between auditors and clients who are preparing annual accounts or readying a business for fundraising or potential exit, writes David Lister.
Among holders of disposable high-value assets there are concerns that HMG’s Budget on 30 October may see a significant increase in the rate of capital gains tax. For those currently contemplating asset sales there is consequent interest in whether concluding contracts before 30 October could ensure that current rates apply, rather than any post-Budget increase, writes advocate Michael Upton FCI Arb.
John McGuire, partner at Thomas & Adamson, writes that while embodied carbon is a big focus for designers and occupiers in both commercial and residential property and construction, legislation as it stands means it is costly and slow to get innovative designs and materials signed off.