Insights

Aileen Scott

Tax Partner

15 March 2023

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

Managing Director & Chartered Financial Planner

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15 March 2023

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

Partner and Head of Private Client Tax

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15 March 2023

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

Tax Director, International Taxes

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15 March 2023

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

Alexandra Docherty

Partner and Head of Private Client Tax

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16 December 2022

Budget

Keep Calm and Winter On!

One thing a tax budget always sparks is a flurry of puns. Well, I woke this morning to a flurry of snow and ok, a few good puns. The most notable for me is: ‘Winter is coming’, well if you are a Scottish Resident Taxpayer, then ‘Winter is here’.

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