The Entrepreneurs’ Manifesto is too cross, too narrow – and detached from most entrepreneurs, argues IAIN SCOTT Sir Tom Hunter the businessman and philanthropist has, through his Hunter Foundation, published a Manifesto. It is called The Entrepreneurs Manifesto. Now there is something revealing about a missing apostrophe. Entrepreneurs Manifesto. Not Entrepreneurs’. No sense of plurality, […]
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Abundant creativity at Small Paintings show
Small Paintings at Morningside Gallery An annual Edinburgh art show offers something to suit most art lovers, writes ANDY MOSELEY From the outside, Morningside Gallery may seem like another boutique shop thanks to its unobtrusive exterior. Step inside, however, and you find a year-round programme of exhibitions featuring the work of artists from Scotland and […]
Time to simplify Scotland’s tax rules
A needlessly complex tax regime needs better alignment with England, argues DONALD PARBROOK While the fiscal position may leave Shona Robison, the outgoing SNP Finance Secretary, with relatively few options, taxpayers in Scotland surely find the Scottish income tax rates and bands system needlessly complicated. The rest of the UK has three income tax bands […]
China delivers the true meaning of growth
Promises to build homes and infrastructure in the UK are dwarfed by China’s rapid rate of expansion, writes IAN RITCHIE Sir Keir Starmer is planning his first visit to China later this month and it will surely be a very sobering experience for him. Far from being the poor, developing nation of 40 years ago, […]
Can it come good for Rachel in 2026?
The Chancellor has no shortage of critics, but the tide may be turning in her favour, writes TERRY MURDEN Of all those who have passed through the business headlines this year, few have managed to generate the levels of fury, angst, frustration, despair and outright hostility as the Chancellor of the Exchequer. Rachel Reeves, or […]




