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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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Mark Stewart

Mark Stewart

Edinburgh Office Head & Corporate Finance Partner

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15 March 2023

  • Energy, Infrastructure and Sustainability
  • Budget
Spring Budget 2023: the energy sector

Mark Stewart, our Head of Energy, Infrastructure and Sustainability gives an overview of the key energy measures, announced in the Spring Budget 2023, which impact our clients the most.

Aileen Scott

Aileen Scott

Tax Partner

15 March 2023

  • Corporate Tax
  • Budget
Spring Budget 2023: Capital Allowance changes for businesses

One of the key changes announced today was the introduction of Full Expensing for qualifying capital expenditure. This measure is effective from 1 April 2023 to 31 March 2026 and provides a 100% deduction for unlimited capital expenditure on IT and plant & machinery. Its introduction coincides with the end of the Super Deduction which gave a 130% deduction for qualifying new capital spend.

Craig Hendry

Craig Hendry

Managing Director & Chartered Financial Planner

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15 March 2023

  • Private Client Tax
  • Wealth
  • Budget
Spring Budget 2023: The key pension announcements and what they mean

Three key changes around pensions were announced in Jeremy Hunt’s Spring Statement on 15 March 2023.

Alexandra Docherty

Alexandra Docherty

Partner and Head of Private Client Tax

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15 March 2023

  • Private Client Tax
  • Budget
Spring Budget 2023: What it means for your personal finances

What did the Spring Budget 2023 announcement mean for the individual? Alex Docherty, our Head of Private Client Tax analyses the detail.

Amanda Collinson

Amanda Collinson

Tax Director, International Taxes

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15 March 2023

  • Corporate Tax
  • Budget
Spring Budget 2023: Key headlines for large corporates

A Budget for growth and building for the future, but what does it mean for larger corporates? Amanda Collinson, International Tax Director explains

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