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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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Senga Prior

Senga Prior

Tax Senior Manager

08 August 2021

  • Rural
Tax considerations for furnished holiday lets

A popular way for farmers to generate additional income is the letting of excess farm cottages as furnished accommodation on short-term lets, also known as furnished holiday lets (FHLs). Some have gone even further, building bespoke cottages or cabins.

Jamie Davidson

Jamie Davidson

Corporate Finance Director

Connect on LinkedIn

04 August 2021

  • Infrastructure & Renewable Energy
Renewable Energy: Deployment Levels in Scotland 2020

The Scottish Government set a target to generate 50% of Scotland’s overall energy consumption from renewable sources by 2030, and to have decarbonised the system almost completely by 2050. Here, we have set out the progress made to date in relation to electricity, heat and transport.

02 August 2021

  • Financial Services
Four Horsemen of the (financial) Apocalypse

The Four Horsemen of the Apocalypse imagery has captured the imagination of many, including academics, artists, writers and movie producers and are symbolic to many as the harbingers of impending doom. This article borrows that metaphor to consider aspects on the horizon that threaten the future of Financial Services.

13 July 2021

  • Financial Services
  • Corporate Finance
Mergers & Acquisitions - on the brink of a boom

If you plot global Mergers & Acquisitions (M&A) activity over time, a very clear pattern emerges - economic downturns are followed by spikes in M&A. Data from the Institute for Mergers, Acquisitions and Alliances reveals five increases in M&A activity over the last 35 years (in 1986, 1994, 2003, 2009 and 2014) each linked to an economic crisis. Our Financial Services team explore.

Jane Mitchell

Jane Mitchell

Business Advisory Director & Rural Specialist

29 June 2021

  • Rural
  • Construction & Property Incentives
Investment incentives - be aware of upcoming changes to AIA

Significant changes to the Annual Investment Allowance (AIA) are anticipated to come into force in January 2022, which may influence your decision about the best time to invest in plant and machinery for your business.

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