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Insights

Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

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Vicki Smith & Robert Winters

Vicki Smith & Robert Winters

14 August 2026

  • Rural
  • Construction & Property Incentives
When is a shed not a shed? What recent tax cases could mean for agricultural buildings

A grain store may look like a shed, but recent tax cases suggest it could be something much more valuable from a capital allowances perspective. Robert Winters and Vicki Smith explain further.

Allyson Banford

Allyson Banford

Audit Director

Connect on LinkedIn

05 August 2026

  • Food & Drink
Why resilience is becoming Food & Drink’s biggest competitive advantage

For the past three years, leaders in the Food & Drink sector have been consumed by inflation.
Energy inflation. Labour inflation. Packaging inflation.
But while boards were focused on costs, another risk was quietly exposing a more fundamental vulnerability across the sector: resilience.

Mark Stewart

Mark Stewart

Partner and Head of Energy, Infrastructure & Sustainability

Connect on LinkedIn

24 July 2026

  • Energy, Infrastructure and Sustainability
Burnham, Miliband and Britain’s energy reality

Politics moves quickly. Infrastructure does not. Mark Stewart highlights the growing gap between political timescales and infrastructure investment horizons. For investors, policy stability matters far more than political rhetoric, and Britain’s energy future depends on providing long-term certainty.

Alex Docherty & Roger Campbell

Alex Docherty & Roger Campbell

20 July 2026

  • Professional Services
Salaried Member Rules: how the Supreme Court’s BlueCrest decision reshapes LLP tax status

The Supreme Court’s landmark decision in HMRC v BlueCrest Capital Management (UK) LLP has clarified how the Salaried Member Rules should be applied and may increase HMRC scrutiny of LLP structures. This article examines the key findings from the judgment, the implications for Conditions A and B, and the actions LLPs should consider to mitigate potential tax risks.

Neil Wilson

Neil Wilson

Business Advisory Partner

24 June 2026

  • Technology & Life Sciences
Six months in: what I’ve learned from Scotland’s most exciting founders

When announcing our partnership with STAC back in January, I emphasised how we couldn’t wait to understand and support the businesses enrolled on the programme. Nearly six months later, I’ve had the chance to meet a new cohort of ambitious founders who are doing exactly what I hoped: building serious companies and putting the west of Scotland on the map for technology and innovation.

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