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07 July 2016
HMRC consultations on corporate taxHM Revenue & Customs have issued two important consultations on reform of corporation tax loss relief and on the tax deductibility of corporate interest expense.
01 July 2016
Investors’ ReliefAnnounced in the 2016 Budget, a new relief known as “Investors’ Relief” provides a 10% Capital Gains Tax rate on up to £10 million of gains.
23 May 2016
Holyrood gains new powers under Scotland ActThe Scottish Parliament and Scottish Government receive new powers from today, 23 May 2016, through the Scotland Act 2016.
06 April 2016
What is the Scottish Rate of Income Tax (SRIT)?From Wednesday 6 April 2016, if you live in Scotland you may now pay the Scottish rate of Income Tax (‘SRIT’).
25 November 2015
Autumn Statement 2015 – Entrepreneurs’ Relief remains unchangedDespite concerns that significant changes would be made to Entrepreneurs’ Relief (ER) within the Autumn Statement 2015, the relief remains unchanged.
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