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Members of the Cytomos’ scientific team in a lab
A CalMac vessel at Ferguson Marine shipyard

Read the digital edition of the Spring 2025 magazine here

Read all the new articles featured in the printed quarterly edition of THE BUSINESS magazine distributed in The Sunday Times Scotland.

Business & Economy

A CalMac vessel at Ferguson Marine shipyard
Business & Economy
Scottish firms need credit guarantee finance to go full steam ahead   
Scottish firms need credit guarantee finance to go full steam ahead and The Scottish National Investment Bank should be supercharged to drive impactful growth in Scotland A Highland crane-making firm...
International Trade Report: Buying into Dubai 
Inheritance tax changes leave sour taste for family firms 
Accountancy and Finance
Passive aggression: Trump, tariffs and taxation 
How do Trump, tariffs and taxation define investors future? While the raging debate among the hardcore investment community is about a ‘passive’ or ‘active’ management strategy, one of Scotland’s biggest...
The strange case of shooting UK’s investment success story in the foot 
Sales boost hit as confidence wanes over Trump tariffs 
A CalMac vessel at Ferguson Marine shipyard
Business & Economy
Scottish firms need credit guarantee finance to go full steam ahead   
Scottish firms need credit guarantee finance to go full steam ahead and The Scottish National Investment Bank should be supercharged to drive impactful growth in Scotland A Highland crane-making firm...
International Trade Report: Buying into Dubai 
Inheritance tax changes leave sour taste for family firms 
Accountancy and Finance
Passive aggression: Trump, tariffs and taxation 
How do Trump, tariffs and taxation define investors future? While the raging debate among the hardcore investment community is about a ‘passive’ or ‘active’ management strategy, one of Scotland’s biggest...
The strange case of shooting UK’s investment success story in the foot 
Sales boost hit as confidence wanes over Trump tariffs 

Deals & Dealmakers

Members of the Cytomos’ scientific team in a lab
Deals & Dealmakers
Scotland’s deals and dealmakers of 2024 under the microscope 
Throughout Scotland’s deals and dealmakers, brilliant ideas, innovation and human endeavour continue to be rewarded in a steady flow of business transactions. Our comprehensive list looks at the deal instigators,...
Anderson underlines crucial role of independent chair 
Food and drink deals still looking pretty tasty 
Deals & Dealmakers
Economic growth? Definitely. But not at any cost to our planet 
The mantra of Chancellor Rachel Reeves to ‘invest, invest, invest’ in her first Budget and the imperatives of sustainable economic growth are a definite rallying call for Scottish business entering...
Is Scotland’s deal flow ready for take off in 2025 ? 
Hydrogen – a new asset class in renewable energy  
Members of the Cytomos’ scientific team in a lab
Deals & Dealmakers
Scotland’s deals and dealmakers of 2024 under the microscope 
Throughout Scotland’s deals and dealmakers, brilliant ideas, innovation and human endeavour continue to be rewarded in a steady flow of business transactions. Our comprehensive list looks at the deal instigators,...
Anderson underlines crucial role of independent chair 
Food and drink deals still looking pretty tasty 
Deals & Dealmakers
Economic growth? Definitely. But not at any cost to our planet 
The mantra of Chancellor Rachel Reeves to ‘invest, invest, invest’ in her first Budget and the imperatives of sustainable economic growth are a definite rallying call for Scottish business entering...
Is Scotland’s deal flow ready for take off in 2025 ? 
Hydrogen – a new asset class in renewable energy  
Smaller M&A deals now in scope
Legal
Smaller M&A deals now in scope of UK merger control rules 
The thresholds for UK merger control have changed, putting some smaller M&A deals beyond the reach of the Competition and Markets Authority (CMA) while also giving it greater scope to...
Legal Review 2024: Inheritance tax makeover in 2025  
Legal Review 2024: Highlights of a Transformative Year 
Legal
Women in Scotland’s Legal World: 25 Names to Watch in 2025 
Women have prospered and succeeded in Scotland’s legal world. Their levels of attainment within the legal profession easily outstrip professional achievement in most other areas of commerce and business.  According...
Legal Review 2024: Employment reform and the law of unintended consequences  
Smaller M&A deals now in scope
Legal
Smaller M&A deals now in scope of UK merger control rules 
The thresholds for UK merger control have changed, putting some smaller M&A deals beyond the reach of the Competition and Markets Authority (CMA) while also giving it greater scope to...
Legal Review 2024: Inheritance tax makeover in 2025  
Legal Review 2024: Highlights of a Transformative Year 
Legal
Women in Scotland’s Legal World: 25 Names to Watch in 2025 
Women have prospered and succeeded in Scotland’s legal world. Their levels of attainment within the legal profession easily outstrip professional achievement in most other areas of commerce and business.  According...
Legal Review 2024: Employment reform and the law of unintended consequences  

Energy & Sustainability

Wealth management

Reeves puts HMRC on track
Wealth Management
Reeves puts HMRC on track for record inheritance tax haul 
While Chancellor Rachel Reeves didn’t deliver any more tax-rising shocks in her Spring statement, it does not mean she has let higher earners with property assets off the hook. Reeves...
The strange case of shooting UK’s investment success story in the foot 
Legal Review 2024: Inheritance tax makeover in 2025  
Smaller M&A deals now in scope
Legal
Smaller M&A deals now in scope of UK merger control rules 
The thresholds for UK merger control have changed, putting some smaller M&A deals beyond the reach of the Competition and Markets Authority (CMA) while also giving it greater scope to...
Inheritance tax changes leave sour taste for family firms 
Royal London completes Aegon transfer, UK’s individual protection business  
Reeves puts HMRC on track
Wealth Management
Reeves puts HMRC on track for record inheritance tax haul 
While Chancellor Rachel Reeves didn’t deliver any more tax-rising shocks in her Spring statement, it does not mean she has let higher earners with property assets off the hook. Reeves...
The strange case of shooting UK’s investment success story in the foot 
Legal Review 2024: Inheritance tax makeover in 2025  
Smaller M&A deals now in scope
Legal
Smaller M&A deals now in scope of UK merger control rules 
The thresholds for UK merger control have changed, putting some smaller M&A deals beyond the reach of the Competition and Markets Authority (CMA) while also giving it greater scope to...
Inheritance tax changes leave sour taste for family firms 
Royal London completes Aegon transfer, UK’s individual protection business  

Rural Food & Drink

Legal
Legal Review 2024: Food for thought for hospitality industry under pressure 
In many respects Scotland’s hospitality industry defines us a nation. We cannot escape from the fact that visitors and our own citizens enjoy what we do best. A warm welcome,...
Food and drink deals still looking pretty tasty 
Charting a course for prosperity 
Legal
Legal Review 2024: Food for thought for hospitality industry under pressure 
In many respects Scotland’s hospitality industry defines us a nation. We cannot escape from the fact that visitors and our own citizens enjoy what we do best. A warm welcome,...
Food and drink deals still looking pretty tasty 
Charting a course for prosperity 
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