Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Mark Houston
Glasgow Office Head, Tax Partner & Vice-Chair
26 February 2021
A critical Budget balancing act is required from Rishi SunakIt will go down as one of the most well-worn clichés of recent times but the last year really has been unlike any other that we have ever experienced. With that in mind, you have to feel a certain level of sympathy for Chancellor of the Exchequer, Rishi Sunak, who is currently preparing his first budget in 12 months.
Chris Campbell
Tax Senior Manager
12 February 2021
Corporation Tax implications of the Coronavirus Job Retention SchemeThe introduction of the Coronavirus Job Retention Scheme in 2020 saw many businesses placing employees on furlough leave. Furloughed employees are able to carry forward their holiday entitlement for up to two years, which could have corporate tax implications for businesses.
Laura Ritchie
Tax Manager
04 February 2021
Annual Tax on Enveloped Dwellings – COVID 19 related queriesThe COVID-19 pandemic has impacted all businesses in different ways since March 2020. Businesses required to file an Annual Tax Enveloped Dwellings (ATED) return may be questioning how the COVID-19 pandemic will impact their 2021/22 ATED return, due to be submitted to HMRC by 30 April 2021. Laura Ritchie, Tax Manager, takes you through everything that you need to know.
Susie Walker
Partner and Head of Tax and Brexit Team
28 January 2021
Draft Scottish Budget 2021-22: Rollout, Recovery and ReopeningScottish Finance Secretary, Kate Forbes, delivered a Scottish Budget announcement with a focus on building “a fairer, stronger and greener country.”
Susie Walker
Partner and Head of Tax and Brexit Team
22 January 2021
Scottish Budget 2021: What to expectBilled as the most important budget since devolution, the draft tax and spending plan for the Scottish government will be delivered on 28 January 2021. Our Head of Tax, Susie Walker, discusses some of the changes we might see announced next week.
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