Herald Business LIVE: Today's top stories - October 19

Welcome to The Herald's Business live blog, where we’ll be bringing you the latest developments from across Scotland’s business industry.

Good afternoon, welcome to The Herald's Business live blog, where we’ll be bringing you the latest developments from across Scotland.
Scottish salmon farm operator reports loss of £64 million
Pensions and IHT: Exploring and explaining the 'double tax' trap
RHASS finance director wins Scottish CFO of the Year award
Clyde Munro appoints Louise Reeves as new chief executive
Glasgow and Midlothian libraries shortlisted for national awards
Former Ardnamurchan church to go to auction in November
Inside the exclusive Glasgow district with 30 private health clinics
The engineer who believes Scotland can become Britain's energy battery
Pub closures, whisky taxes and the scramble for Budget support
Why closer ties with Europe would be welcomed by Scottish industry
Expensive, confusing and unfair: Why Scotland's business rates need reform
Turcan Connell appoints Legal Director to expand Glasgow and west Scotland services
West Highland Way Trust appoints new director to secure trail’s future