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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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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 and Head of Corporate Tax

Connect on LinkedIn

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.

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.

Stephen Oates

Stephen Oates

Tax Partner and Head of Payroll and Entrepreneurial Taxes

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10 September 2024

  • Corporate Tax
  • Enterprise Investment Scheme
  • Start-up & Entrepreneurial
Sunset clause extended: a new dawn for EIS and VCT schemes

There has been ongoing uncertainty over the life span of Enterprise Investment Scheme (EIS) and Venture Capital Trust (VCT) relief, as the date within the “sunset clause” has been approaching. As of 3 September 2024, this extension has now come into force, which should be seen as fantastic news for the EIS ecosystem. Stephen Oates, Tax Director, explains further.

Stephen Oates

Stephen Oates

Tax Partner and Head of Payroll and Entrepreneurial Taxes

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27 August 2024

  • Corporate Tax
Employment Related Securities - Penalty Notices

An Employment Related Security (‘ERS’) is a security (e.g. shares, share options) which is acquired as a result of an individual’s (or a connected person’s) prospective, current or previous employment or position as an office holder (company secretary or director).

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