Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Samantha Nicholson
Business Advisory Director
24 February 2026
Making Tax Digital for Income Tax: what dental associates in Scotland need to knowMaking Tax Digital for Income Tax (MTD for IT) represents one of the most significant changes to personal tax compliance in recent years. For dental associates in Scotland working in NHS, private, or mixed practices, the shift will change how business income and expenses are recorded and reported.
12 February 2026
Personal tax for UK arrivalsUntil 5 April 2025, individuals that were UK resident but not UK domiciled (“non-doms”) received specific treatment under the UK tax system. There have now been significant changes to the rules, that largely removes the concept of domicile from the UK tax system.
10 February 2026
Share exchanges and company reconstructions – change to anti-avoidance clearance rulesTucked away in the detail of the Budget 2025 announcement on 26 November 2025 was a change to the anti-avoidance provisions in relation to share exchanges and company reconstructions, effective for shares or debentures issued on or after the budget date.
10 February 2026
Succession planning update: Family Management Buy-Outs (FAMBOs)A Family Management Buy-Out (FAMBO) offers business owners a structured way to realise capital value while keeping their company within the family or management team. This approach can be especially attractive where the owner wishes to step back but retain an interest in the business rather than exit entirely.
10 February 2026
OECD Pillar Two: An update for very large multinational groups as the first filing deadline approachThe OECD’s Pillar Two rules represent one of the biggest changes to international corporate taxation in decades for very large groups. This year will see the rules move from theory to practice, with the first of the new tax returns being required to be filed by 30 June.
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