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Insights

Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

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Allan Easton

Allan Easton

VAT Manager

02 July 2025

  • VAT & Duty
Important VAT update: Broader exemptions for charity fundraising events

HMRC’s latest Revenue & Customs Brief 3 (2025) clarifies how VAT applies to income from charity fundraising events, following the Yorkshire Agricultural Society case. The update widens the scope for exemptions, providing opportunities for charities to reclaim overdeclared VAT and enhance their VAT position for future events.

Amanda Collinson

Amanda Collinson

Tax Director, International Taxes

Connect on LinkedIn

01 July 2025

  • International Tax
HMRC consultations on international tax and transfer pricing

Following HMRC’s consultation issued in 2023 into the reform of the UK’s international tax framework, HMRC has now published draft legislation covering some changes to key international tax topics, including transfer pricing, the definition of permanent establishment, and the Diverted Profits Tax (DPT).

Mark Stewart

Mark Stewart

Edinburgh Office Head & Corporate Finance Partner

Connect on LinkedIn

27 June 2025

  • Energy, Infrastructure and Sustainability
Scotland’s climate legacy hinges on confidence and stability

Scotland has cut its greenhouse gas emissions by over 60% since 1990 — a remarkable milestone that signals real progress toward net zero. But this success also raises a pressing question: if it took 35 years to achieve the first 60%, how can we deliver the remaining 40% in just 20 years to meet ambitious Government targets?

Karen Brown

Karen Brown

Tax Assistant Manager

26 June 2025

  • VAT & Duty
HMRC policy change: New scope for VAT reclaims on pension fund management

HMRC has published a new brief announcing a significant shift in the VAT treatment of pension fund management services – a change that opens the door to valuable retrospective claims.

Duncan Fernie

Duncan Fernie

Financial Planner

25 June 2025

  • Wealth
Planning with purpose – managing Inheritance Tax without losing the family business

Plan with purpose: manage inheritance tax effectively without compromising your family’s future. The third blog in our series, explores practical steps like using allowances, trusts, and lifetime gifting to protect wealth and support the next generation.

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