Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
06 February 2020
Scottish Budget 2020/21 - increase to LBTT rate for non-residential leasesKate Forbes, Minister for Public Finance and Digital Economy, announced an increase of LBTT from 1% to 2% on certain non-residential (commercial) property leases, with effect from 7 February. The increase comes into force the day after the Budget announcement, but is still subject to Royal Assent.
29 January 2020
A busy Brexit month aheadAs Brexit day approaches on 31 January, momentum continues to build as the final hurdle has been passed - the European Parliament has ratified the Withdrawal Agreement Bill, after the heads of the European Commission & Council signed their consent earlier in the process.
17 January 2020
Taking the scenic route – Scottish Budget date 2020Finance Secretary, Derek Mackay, announced that the Scottish Government will now publish its budget on 6 February 2020, in response to the UK Chancellor announcing that the UK Budget will take place on 11 March. We explore what this timing clash means for businesses and how you can prepare.
10 January 2020
What does Brexit look like now for employers?As the Withdrawal Bill makes it way through the Commons and onto the House of Lords, we explore the Brexit impact on employees and why awareness and planning are essential to mitigate future issues.
07 January 2020
Implementation of IR35 legislation for the private sector remains on trackFrom April this year changes to off-payroll working rules, known as IR35, come into force for the private sector. The obligation of determining whether a contractor meets HMRC’s definition of self-employment will now fall to the employer.
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