Insights

Craig Burnie

Tax Partner

10 February 2026

Corporate Tax

Share exchanges and company reconstructions – change to anti-avoidance clearance rules

Tucked 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.

Greg Sutherland

Tax Director

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10 February 2026

Corporate Tax

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.

Elspeth Jamieson

Business Advisory Director

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01 September 2025

Edinburgh Visitor Levy - latest update

With further guidance issued to accommodation providers at the end of August, we have started considering how much of the data required can be extracted from accounting software, and the most efficient way to record transactions to maximise the relevant detail in reports, ahead of the planned implementation on 1 October, for advance bookings for stays commencing on or after 24 July 2026.

Gillian McColgan

Tax Partner and Head of Large and International Corporate

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14 April 2025

Corporate Tax

HMRC increase interest rates on late Corporation Tax payments from April 2025

HMRC charges interest on late payments of corporation tax based on a set % above the BoE base rate. On 6 April 2025, HMRC increased the differential rates, which could significantly impact companies that miss their payment deadlines. Gillian McColgan, Tax Partner, further explains these changes and what they mean for you.

Roger Campbell

Tax Senior Manager

26 March 2025

Top tips for tax planning in the year ahead

As we enter a new tax year, it’s important to review your financial affairs and take advantage of tax-saving opportunities. We’ve broken down our top tips into the areas below for consideration to help optimise your tax position each year.

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