Financial highlights

Devolved income tax regime presents Scotland with an opportunity

Scrapping barriers to moving home could unlock 300,000 extra property transactions annually and help put more of the UK's £5.5tn housing wealth to work.

Most UK charities expect ESG to become even more important over the next three years, with many planning stricter exclusion policies and placing growing emphasis on the social impact of their investments, research from Rathbones shows. This is despite pressure to relax policies in pursuit of higher returns.

Rathbones research shows charities are under growing funding pressure with some warning they may face closure. The findings highlight the strain being felt by charities, their staff and the communities they support, underlining the importance of building long-term financial resilience across the sector.

Rising university costs are driving greater reliance on the Bank of Grandma and Grandad, with education funding increasingly linked to estate planning.

Parents are set to spend tens of thousands on university, with some borrowing or selling assets, as most remain committed to higher education despite rising costs.