Colin Borland

WHEN John Swinney delivered his keynote speech on Scotland’s public finances and priorities last week, the venue could hardly have been more appropriate.

The visitor levy must work smoothly and fairly for the smaller operators who are key to the future of one of Scotland’s great business success stories

Scotland’s small businesses are well placed to drive economic recovery – but the conditions must be right

IN every General Election I can remember, it’s the party that best convinces voters it can be trusted with the economy – and, hence, you and your family’s finances – that’s in the strongest position come polling day. That’s particularly the case when the country is going through tough economic times.

Delivering. Making a difference. Getting things done. Whatever way you describe it, the elusive ability to cut through all the noise and produce results is one of the hardest qualities to find in our working lives. That’s true in all walks of life, but especially so in government.

Recovery is fragile – it needs nurtured and protected until strong enough to be planted out

A change that’s coming in 20 years might struggle to get your attention

It’s time to take VAT out of the ‘too-difficult’ box

Support for small businesses is always welcome – but more is needed

There are legitimate concerns among small businesses over how the new visitor levy will work in Scottish tourism industry