Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
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.
15 January 2021
Market Commentary – Brexit focusWhile the Christmas break is traditionally an opportunity to wind down, considering the events of 2020 it is unsurprising that the investment markets continued to be as turbulent as ever in the last fortnight of the year.
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.
14 January 2021
FACTS to help improve the health of your business during COVIDIn this short blog, I’ve put together my own corporate COVID FACTS advice for companies that may have become distressed in recent weeks and months.
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