Company finance

Radical plan

Hunter calls for 15% corporation tax for Scotland

Tom Hunter at Scottish Edge

Managing assets

SMEs sitting on £50bn cash pile that carries risks

Money

Business costs

Assessor defends lower rates on council premises

Pavilion on Meadows

Exclusive

Council owned businesses ‘paying lower rates’

Boardwalk Beach Club

Failures rise

Insolvencies leap as cost increases take toll

DRS collection point at Aldi - deposit return

Insolvencies rise

Hospitality on frontline of rising business failures

Chris-Tate-and-pub

SMEs warned

R&D tax relief applications ‘may dip’ after changes

Gemma-Monaghan

Commission forecast

Sharp hike in business rates ‘to hit firms next year’

David Lonsdale

Costs blow

Scotland’s insolvency figures hit year high

locked gate

Relief call

Arthur insists business rates support is ‘generous’

Tom Arthur