insights
Succession sown up
The landscape for UK Inheritance Tax (IHT) has shifted following a major policy reversal on 23 December 2025.
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insights
Caveats: Your simple, early warning trigger system
A caveat is an early warning system that any business operating in Scotland should consider using to help manage risks.
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Buckle up, there’s turbulence ahead
Political commentator Andy Maciver gives the lowdown as businesses and individuals plan for 2026.
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Gift dilemmas: avoiding unexpected tax bills when helping loved ones
We are tracking the potential impact of IHT reforms on lifetime gifts, ensuring families aren't hit with unexpected tax bills when helping loved ones.
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Can employment tribunals look beyond your disciplinary investigation?
The Employment Appeal Tribunal has ruled that fairness in a dismissal rests on what the employer knew at the time - not on evidence uncovered later
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Why successful community ownership depends on planning beyond the purchase
Community groups using Right to Buy must prioritise long-term financial planning and governance.
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Embracing Edinburgh’s Georgian legacy to reimagine the future of office working in the capital
Edinburgh’s office market is facing a critical supply shortage, driving a new era of retrofitting and adaptive reuse.
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Do we value our trustees enough?
Charity trustees are the essential backbone of Scotland's 25,000 charities. Investing in their training and mentoring ensures strong governance and protects the charity's future.
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Empowering Scotland’s charity trustees: Training for a stronger sector
Modern trustees must balance private-sector expertise with unique charity governance, covering everything from personal liability to whistleblowing.
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