Insights

Laura Ritchie

Tax Senior Manager

04 February 2021

Annual Tax on Enveloped Dwellings – COVID 19 related queries

The 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

28 January 2021

Draft Scottish Budget 2021-22: Rollout, Recovery and Reopening

Scottish 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

22 January 2021

Scottish Budget 2021: What to expect

Billed 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.

Max Chassels

Tax Director

Connect on LinkedIn

14 January 2021

Corporate Tax

Could preference shares prevent you from qualifying for Business Asset Disposal Relief?

Business Asset Disposal Relief (BADR), formerly known as Entrepreneurs’ Relief, is a relief which allows an individual to benefit from a reduced rate of 10% Capital Gains Tax (CGT) when selling shares in a trading company. There have been a few cases recently where HMRC has challenged whether BADR should be available on a disposal of shares, and this has come down to how the definition of ordinary share capital is applied. A recent case, HMRC V Warshaw, is a good example of this.

Susie Walker

Partner and Head of Tax

30 December 2020

Brexit trade deal – action for businesses and employers to take now

Although we now have a trade deal with the EU, there are still new procedures to follow from 1 January 2021, so we would advise all clients who import from or export to the EU, or businesses who have employees working within the EU, to conduct the following checks now.

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