Here are the business stories making the headlines across Scotland and the UK this morning.

Labour surges ahead of SNP for first time in decade, poll shows

Labour has pulled ahead of the SNP in Westminster voting intentions for the first time in a decade, a poll has suggested.

A survey by YouGov found that a third of Scots, 33%, planned to back Sir Keir Starmer’s party in the next general election, putting Labour two points ahead of the SNP.

It is the first time since June 2014, three months before the independence referendum, that Labour have registered a lead over the SNP in a YouGov poll.

The SNP vote has collapsed from a high of 54%, recorded in August 2020, when Labour was on just 16%.

North Sea firm cuts jobs over windfall tax uncertainty

A North Sea player has unveiled a raft of job cuts due to fiscal uncertainty in the UK over the windfall tax, according to Energy Voice.

Hartshead Resources, which is developing the Anning and Sommerville gas hub in the Southern North Sea, said it has had to make a “material cut in head count” in order to maintain a strong cash position “during this period of delay and uncertainty”.

Last month, the firm specifically cited policies from the Labour party for throwing the development into uncertainty, as the party plans to hike and extend the tax and slash investment allowances.

CEO Chris Lewis said: “While it is regrettable that we have had to let so many from the project team go, we recognise the importance of preserving our cash position as much as possible until we have the clarity on policy to enable the project to once again move forward.”

Dons close in on Elfsborg head coach as their new manager

Aberdeen are closing in on the appointment of Elfsborg head coach Jimmy Thelin as their new manager, according to the BBC.

The 46-year-old Swede has been a top target for the Scottish Premiership club following Barry Robson's sacking in January.

Thelin has guided Elfsborg to two second-place finishes in Sweden's top division since taking charge in 2018.

Only goal difference prevented them from beating Malmo to the title - their first for 13 years - last term.

Aberdeen’s historic Northern Hotel to become student flats

Aberdeen’s empty Northern Hotel could be turned into student flats more than a year after closing down.

The Art Deco landmark at the junction of Great Northern Road and Clifton Road dates back decades, but it closed in late 2022 amid rocketing power bills.

The P&J reports that developers Inspired Living LLP want to convert the building close to Aberdeen University into dozens of student flats.

SNP has ‘mountain to climb’ meeting north-east energy job promises

The SNP has a “mountain to climb” if it wants to meet bold promises on north-east energy jobs, the head of Scotland’s largest trade union body has said.

Roz Foyer, general secretary of the Scottish Trades Unions Congress (STUC), said there was “deep concern” among workers about the future of the industry.

The Scottish Government has promised a “just transition” towards renewables, with the goal of protecting jobs and the local economy.

But speaking to The Stooshie politics podcast, Ms Foyer claimed Scotland was in danger of turning into a “poor relation” of the rest of the UK on green jobs.

More than 7,000 hate crime reports in first week of new law

Scottish police received more than 7,000 online reports of hate crimes in the first week after a controversial new law came into effect.

The force said this was a "substantial increase" - but that the impact on frontline policing had been minimal.

Police Scotland said the "vast majority" of the reports were anonymous and that no action was taken after they were assessed against the new legislation.

Biden vows 'ironclad' support for Israel amid Iran attack fears

President Joe Biden has promised Israel "ironclad" US support amid fears that Tehran could launch reprisals for an attack that killed senior Iranians.

Mr Biden warned that Iran is threatening to launch a "significant attack" after Israel struck the Iranian consulate in Syria 10 days ago.

"We're going to do all we can to protect Israel's security," he added.

Earlier on Wednesday, Iran's leader said the Israeli attack in Damascus was equivalent to an attack on Iran itself.

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