Scottish SMEs output rises for first time in a year

There were welcome signs of an improvement in the fortunes of Scotland's hard-pressed small and medium-sized enterprises (SMEs) in the third quarter when output and new orders increased, according to a survey.

SMEs should be more aware of impact of the euro

Irrespective of whether the UK decides to join the single currency, the euro-zone is already a practical reality for the majority of UK businesses according to the Institute of Chartered Accountants in England and Wales (ICAEW).