Latest data from Accountant in Bankruptcy has found that business insolvencies in Scotland decreased by 5% to 298 in 2025-26 Quarter 2 (Q2) from 313 in 2024-25 Q2.
Business insolvency numbers in Scotland for 2025-2026 Q2 decreased by 10% compared to last quarter.
Commenting on the latest insolvency stats, Emma Widdowson, chair of R3 in Scotland and legal director at Addleshaw Goddard, said “Whilst it’s good to see a slight overall decrease in today’s corporate and personal insolvency figures from Accountant in Bankruptcy (AiB), the executive agency of the Scottish Government, there has been an increase in creditor enforcement. Today’s figures are being published against a backdrop of ongoing uncertainty which…