Company finance

Bank report

Small firms renew appetite for equity investment

Mike Sterritt

Winding up rules

End of landlord curbs may trigger tenant failures

James Fennessey

Tax call

New super deduction could spark £40bn investment

Tony Danker

Payroll pressure

One in five SMEs ‘will struggle’ to pay wages in April

Debt, money etc

New inquiries

Two more PwC audits investigated by FRC

Aberdeen bypass by-pass

Defaults expected

Unpaid Covid loans ‘likely to exceed fraud loss’

Blair Milne

Failures rise

Insolvencies surge as firms lose battle for survival

locked gate

Tax appeal

Firms urged to ‘use or lose’ tax super allowances

Mark Pryce

Viability threatened

Late payment culture ‘much worse in Scotland’

Debt, money etc

£55m target

Short term lender Fiduciam launches in Scotland

Johan Groothaert