Insights

Alexandra Docherty

Partner and Head of Private Client Tax

20 July 2026

Professional Services

Salaried Member Rules: how the Supreme Court’s BlueCrest decision reshapes LLP tax status

The Supreme Court’s landmark decision in HMRC v BlueCrest Capital Management (UK) LLP has clarified how the Salaried Member Rules should be applied and may increase HMRC scrutiny of LLP structures. This article examines the key findings from the judgment, the implications for Conditions A and B, and the actions LLPs should consider to mitigate potential tax risks.

Neil Wilson

Business Advisory Partner

24 June 2026

Technology & Life Sciences

Six months in: what I’ve learned from Scotland’s most exciting founders

When announcing our partnership with STAC back in January, I emphasised how we couldn’t wait to understand and support the businesses enrolled on the programme. Nearly six months later, I’ve had the chance to meet a new cohort of ambitious founders who are doing exactly what I hoped: building serious companies and putting the west of Scotland on the map for technology and innovation.

Amanda Collinson

Tax Director, International Taxes

Connect on LinkedIn

22 June 2026

International Tax

Major change proposed to UK taxation of foreign branch profits

A major change has been proposed to the taxation of foreign branches operated by UK companies, meaning significant implications for impacted businesses.

Chris Dick

Business Advisory Director

Connect on LinkedIn

15 June 2026

Rural

Thinking about poultry units? What to consider before diversifying

More and more farmers are looking at diversification as a way to deal with the ups and downs that come with the industry. Input costs are high, markets can be unpredictable, and there is often a lot that remains outside your control. As a result, many are looking at ways to bring in a more reliable second income alongside the core farm business.

Allyson Banford

Audit Director

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08 June 2026

Food & Drink

From resilience to reinvention: what’s next for the Food & Drink sector?

Scotland’s food and drink sector is facing some of the most challenging conditions in its recent history. In just a few years, businesses have had to contend with rising costs, supply‑chain disruption, labour shortages and an increasingly complex regulatory environment. Here, we dive into our most recent Food & Drink Industry Report and the discussion points which have come from it.

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