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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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John McAuslin

John McAuslin

Tax Partner and Head of Corporate Tax

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23 April 2026

  • Energy, Infrastructure and Sustainability
  • Corporate Tax
Electricity Generator Levy to increase to 55% from 1 July 2026

From 1 July 2026, the Electricity Generator Levy will rise from 45% to 55%, increasing the tax burden on generators earning exceptional profits. We break down what the change means, who it affects, and the wider commercial and tax implications for businesses in scope.

David Smith

David Smith

Tax Senior Manager

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26 March 2026

  • Corporate Tax
  • Private Client Tax
Year end remuneration strategies for company owners

As the tax year draws to a close, there is still time for company owners to take stock of how they’re paid. If you run a company, planning now can help you stay compliant while keeping your tax bill as efficient as possible. David Smith, Tax Senior Manager, goes into further detail.

David Smith

David Smith

Tax Senior Manager

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19 March 2026

  • Corporate Tax
  • Private Client Tax
Beating the deadline: the tax changes that could cost you more in 2026/27

A number of significant tax increases take effect from 6 April 2026 and for many individuals and business owners this is the last opportunity to take action before the changes start impacting tax bills. David Smith, Tax Senior Manager, explains further.

Craig Burnie

Craig Burnie

Tax Partner

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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

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.

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