Bringing a solvent company to an end

The goal of every company owner is to develop and run a successful, solvent company. However, there may come a time when the owner wishes to retire, or otherwise move...

OTS’s second report on capital gains tax

The OTS published its second report on CGT, Simplifying practical, technical and administrative issues, on 20 May 2021. This report focuses more on technical and administrative issues.

There may be brighter times ahead for Scotland’s solar sector

Prospects for large-scale solar photovoltaic energy (solar PV) development in Scotland are promising – as impetus grows towards meeting the Scottish Government’s target of net zero emissions of greenhouse gases...