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A major study by the Scottish Centre For Employment Research is ongoing into how to improve management practice to boost productivity and better enable innovation.

Is a happier workforce more productive?

Despite working longer hours than many of our competitors, our national productivity is trailing behind. Does the answer lie in a happier workforce? Sandra Dick reports.
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There are major areas of uncertainty for an ageing farming population.

Tax simplification proposals will impact on reliefs for all business owners

Farmers and their families will most likely be aware of the important Inheritance Tax (IHT) reliefs currently available on the value of their businesses. Agricultural Relief (AR) and Business Relief (BR) can relieve the full value of the farming operation, and it has long been recognised that the policy objective behind these reliefs is to prevent the breaking up or sale of farms (and other businesses) on the death of their owners.
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