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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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Gillian McColgan

Gillian McColgan

Tax Partner

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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

Roger Campbell

Tax Senior Manager

26 March 2025

  • Corporate Tax
  • Private Client Tax
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.

Laura Ritchie

Laura Ritchie

Tax Senior Manager

24 March 2025

  • Corporate Tax
Return deadline approaching for Annual Tax on Enveloped Dwellings

The annual compliance cycle for the tax introduced to combat “Mayfair Millionaires” is once again upon us. The ATED regime of course has been widened, such that the residential property no longer needs to meet the original headlines!

John McAuslin

John McAuslin

Tax Partner, Head of Corporate Tax

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16 October 2024

  • Corporate Tax
  • Budget
Autumn UK Budget Predictions 2024 - Corporate Tax

On 30 October, the UK will see its first female Chancellor of the Exchequer, Rachel Reeves, deliver the new Labour Government’s first Budget in over 14 years. John McAuslin, Tax Partner, looks ahead to what may be potentially announced around Corporation Tax and what this means for your business.

Stuart Thomson

Stuart Thomson

Corporate Tax Director

14 October 2024

  • Corporate Tax
Planned introduction of Scottish Building Safety Levy

On 19 April 2024, the Scottish Government announced that it had secured powers to introduce a Scottish Building Safety Levy (“SBSL”), to assist in raising the funding required to remedy unsafe cladding.

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