• The Bankruptcy & Debt Advice (Scotland) Act 2014

    The Bankruptcy & Debt Advice (Scotland) Act 2014, comes into force today (1st April, 2015).  The new legislation marks the biggest change to the personal insolvency regime in Scotland in a generation.  The new ...

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  • Personal Tax - Budget 2015

      What were the key personal tax announcements in the Budget 2015? Headline items include: Income tax rates and bands The basic rate of income tax is currently 20%. The band of income taxable ...

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  • Corporate Tax - Budget 2015

    What was on the cards for Corporate Tax in yesterday's Budget 2015 announcement?  A number of key tax areas, relevant to businesses of all sizes, were announced. Headline areas of note ...

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  • Employment Taxes - Budget 2015

    What were the main employment tax measures announced in yesterday's Budget?  Key updates include: National Insurance The Budget announced a few changes to National Insurance. While the income tax threshold increased, the Employment ...

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  • Oil & Gas - Budget 2015

    Members of the oil and gas industry have been anxiously awaiting the Budget for announcements of really significant reductions in the tax burden on the industry. What were the headline items ...

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  • Budget 2015 Insight Videos

      Get an insight into the key measures included in the Budget 2015 in this series of short videos. Income Tax: An Increase in Thresholds The Budget revealed an increase in the income ...

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  • Tax relief for Agri-renewables in Scotland

    The arguments in favour of investing in renewable energy technology for farms and other agricultural businesses continue to gather momentum. Wind turbines, solar photovoltaic (PV), biomass systems and other forms ...

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  • VAT issues found on audits

    Management charges to companies in the same corporate group are often overlooked for VAT purposes.  Where the companies are not in the same VAT group, VAT must be accounted for ...

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  • Tax Planning for Now & the Year Ahead

    With the tax year end approaching, now is the time to ensure that tax planning opportunities are identified and acted upon. Your Personal Tax Position There are a number of considerations to ...

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  • Budget 2015 – predictions and expectations

    The Chancellor, George Osborne, delivers his last budget before the General Election on Wednesday 18th March 2015. Our team will analyse the Budget on the day and produce a concise summary of the ...

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