CT’s Jak Henderson delves into the implications of the financial health requirement (FHR) on companies seeking EIS and VCT funding, detailing its historical interpretations, the complications arising from HMRC’s strict enforcement, and recent amendments to the HMRC’s approach which offer a more nuanced consideration of a company’s financial health.
David Stewart, policy and practice lead at the Scottish Land Commission, discusses the commission’s latest research and explores the importance of option agreements in creating better places.
Andrew Walker discusses the challenges faced by the Scottish food and drink sector due to rising food inflation, highlighting the First Minister’s stability plan and emphasising the importance of robust contracts, understanding supply chain dynamics, and future-proofing pricing policies to ensure industry resilience and growth.
Rearo managing director Graham Mercer explores the current skills gap in Scottish construction and the need for a co-ordinated approach to developing homegrown skills.
Ryan Gillies discusses the escalating challenge of attracting and retaining skilled talent, examining factors such as the skills shortage, the impact of the pandemic on working conditions, changing employee priorities like work-life balance, the rise of remote working, and the necessity for companies to adapt by investing in employee development, upskilling, and embracing human-centric approaches.
Employment law specialist Robin Turnbull writes about the recent legal victory for trade unions in the UK, making it illegal for employers to use agency staff to cover the work of striking employees, and discusses the potential implications.
Andy Drane looks at the emerging trend of large corporations partnering with landowners to finance carbon offset projects as part of their efforts to reach net zero emissions, and discusses the opportunities, risks, and considerations involved for the landowners.
Adam Hardie discusses the implications of the new alcohol duty rules set to come into effect next week, which are predicted to impact the entire drinks sector, with particular benefits for producers of low and no-alcohol beverages.
Conduit Finance managing director Jamie Davidson looks at how Scotland can learn from the German capital’s rent cap alternative to instead accelerate social housing.
Peel Ports Clydeport director James McSporran considers the opportunities the energy transition presents to both the construction and logistics sectors in Scotland, and how the two sectors can work more closely together to reap the benefits and to accelerate their own decarbonisation goals.
Kate Darracott looks at the proposed reforms by the Financial Conduct Authority (FCA) to the UK’s listing rules aimed at making UK stock markets more attractive to businesses seeking to raise capital, and how they may make the UK listing regime more competitive, particularly for early-stage, high-growth companies, revitalising the UK and Scottish economies.