A fusion of heavy metal and dance Black Sabbath – the Ballet ✭✭✭✭ Four months after a farewell concert that was followed by the death of their iconic frontman Ozzy Osbourne, the music of Black Sabbath has been rocking the isles in a somewhat different format. As a Birmingham Royal Ballet production, Black Sabbath – […]
Contributors
Keep faith with risk and stay invested
The risk/reward pendulum has swung too far towards avoiding mistakes, says SIR BRIAN SOUTER My preface to the previous edition of our Investment Review in 2022 reflected on the almost constant volatility and uncertainty we had experienced since I founded Souter Investments with Andy Macfie in 2006. I won’t repeat that line of thought again […]
Tax relief warning to construction firms
HMRC is closely scrutinising contracted out construction R&D claims, writes GEMMA MONAGHAN Scottish construction companies need to be fully aware of new legislation for ‘contracted out’ research and development (R&D) tax relief claims as HMRC is closely scrutinising applications and the language used in the contracts. The contracted-out legislation update has been welcomed as a […]
Let your business live happily ever after
It is important to protect your business if you and your spouse decide to part ways, writes ISABELLE DOUGLAS Nobody starts a business, or gets married, expecting things to go pear-shaped. But in both scenarios, it’s wise to put protective measures in place early just in case things don’t end happily ever after. For business […]
Navigating new identity regulations
New Companies House rules require verification of key people, writes SCOTT MONCUR If your business is set up as a corporate or your firm advises corporate clients, from 18 November Companies House will require mandatory identity verification (IDV) for company directors, LLP members, and people with significant control (PSCs). Existing individuals will have a 12-month […]