Insights

18 November 2020

How will Brexit impact transfer pricing for UK businesses?

For businesses conducting transactions with related parties, transfer pricing (TP) is an important consideration – and with Brexit looming, businesses conducting transactions with related parties across borders will need to be aware of the impact this could have.

Michael Murray

Construction & Property Incentives Partner

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18 November 2020

Welcome extension of the £1 million Annual Investment Allowances limit

The Government has announced that the planned reduction of the Annual Investment Allowance (AIA) from the temporary rate of £1 million to £200,000 on 1 January 2021 has been postponed. The temporary rate of £1 million will now be extended until 31 December 2021.

Craig Hendry

Managing Director & Chartered Financial Planner

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12 November 2020

Wealth

An extraordinary two weeks for the world was reflected in unpredictable investment markets

The US election has dominated headlines over the last fortnight - knocked off the top spot only by the good news that a Coronavirus vaccine may soon be on its way. The resulting impact on investment markets has been tumultuous to say the least, with fluctuations seeming set to continue for the foreseeable.

Alexandra Docherty

Partner and Head of Private Client Tax

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10 November 2020

A new breed of farming entrepreneurs

Halloween-themed pumpkin picking. Glamping holidays. Wine tasting tours. All fun ways to spend a weekend; but did you know they’re also an increasingly important part of the long-term sustainability of Scotland’s farming sector?

Graham Alexander

Partner and Head of Corporate Finance

09 November 2020

Corporate Finance

Selling your business: will we see higher Capital Gains Tax in 2021?

Whilst the COVID-19 pandemic has led to significant uncertainty for many businesses, the Chancellor has already indicated that he will be looking to implement measures to reduce the deficit. With no Autumn budget this year it is anticipated that the budget next year (date yet to be determined, but Spring 2021 is a likelihood) will bring about measures from the Treasury which will look to address the significant levels of public borrowing.

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