Police officers in Scotland are to refuse to work more than their contracted shift hours in a dispute over pay.
Here are the business stories making the headlines across Scotland and the UK this morning.
Chancellor Rachel Reeves is raising taxes by more than expected, borrowing more than expected and imposing higher taxes on employers than expected.
Chancellor Rachel Reeves has increased headline rate of tax on oil and gas firms to 78% until 2030 in what was described as a "difficult day" for the North Sea.
Donald Trump has responded to Joe Biden calling his supporters "garbage" in a row over the Republican rally in New York City.
Shell has announced higher than expected profits for the last quarter - boosting its coffers by over 12% more than analysts forecast.
Camphill School Aberdeen has received a funding boost from Subsea7 following a month-long employee wellbeing initiative.
The University of Aberdeen is introducing people around the world to the history of witch-hunting and the witch trials in Scotland.
Aker Solutions has delivered another strong quarter with growth in revenues, margins and cash generation compared to the same period last year.
An Aberdeen-based energy services firm has strengthened its management team with the promotion of a respected member of staff.
The James Hutton Institute is recruiting citizen scientists across Scotland to help unearth the critical importance of soil and the life stored within it.