Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
27 January 2021
My JC Path: From Research Fellow to Research & Development TaxAn academic, a teacher, and now an Innovation Taxes Manager (plus a lifeboat rescue volunteer on the side) – to say Dr Mari McCrossan has had a varied career would be an understatement. Here, she discusses her path to becoming part of our R&D tax team.
25 January 2021
Burns Night: Spotlight on Wemyss Family SpiritsNo Burns Night would be complete without a fine selection of whiskies to accompany it – and no fine selection of whiskies would be complete without Wemyss Malts.
22 January 2021
Scottish Budget 2021: What to expectBilled 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.
14 January 2021
Brexit two weeks on – what do you need to consider?As we digest the details of the trade deal, we wanted to share with you some more detail on the common conversation topics we are having with our clients.
14 January 2021
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.
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