Update:

Scotland

Smith becomes executive director

Clydesdale edges closer to £2bn flotation after promoting CFO

Clydesdale Bank

Gillingwater to take helm at utility

Smith steps down early as chairman of SSE

Lord Smith

FSB says SMEs should not face additional costs

Calls for Revenue Scotland to handle council tax and business rates

Andy Willox

Bust technology site finds buyer

Pioneering Blipfoto likely to be acquired by end of the week

Borders business expanding

Blackcircles rolls into fleet vehicle market

Mike Welch

Company needs to halt gas imports

Ineos offers £2.5 billion sweetener for community fracking support

Grangemouth

No point starting from scratch says Abellio

Montgomery stays on to lead ScotRail’s new Dutch operator

Steve Montgomery

Profit per partner is flat

Revenue rises among Scottish legal firms

Business rates 'not fit for purpose'

Demand for Scottish rates review after Westminster takes action

Gyle

Breweries work in collaboration

Craft beers join forces to push sale of ale into overseas markets

Drygate Brewer