Insights

Mark Houston

Senior Partner and Chair

26 February 2021

A critical Budget balancing act is required from Rishi Sunak

It will go down as one of the most well-worn clichés of recent times but the last year really has been unlike any other that we have ever experienced. With that in mind, you have to feel a certain level of sympathy for Chancellor of the Exchequer, Rishi Sunak, who is currently preparing his first budget in 12 months.

Senga Prior

Tax Senior Manager

12 February 2021

Private Client Tax

Issues with Class 2 National Insurance Contributions and Time to Pay arrangement

If you have Class 2 National Insurance Contributions (NIC) to pay and have entered into a Time to Pay arrangement (TTP), or did not pay your liability in full, then you may find yourself facing issues if you wish to claim any contributory benefits.

Susie Walker

Partner and Head of Tax

28 January 2021

Draft Scottish Budget 2021-22: Rollout, Recovery and Reopening

Scottish Finance Secretary, Kate Forbes, delivered a Scottish Budget announcement with a focus on building “a fairer, stronger and greener country.”

Susie Walker

Partner and Head of Tax

22 January 2021

Scottish Budget 2021: What to expect

Billed 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.

Susie Walker

Partner and Head of Tax

03 December 2020

Brexit: Social security update and guidance on visiting second homes in EU

We’ve one eye on the news this week as Brexit negotiations gather pace. The latest updates indicate that we should know the outcome within the next few days, and there’s even a chance we could know by tomorrow (4 December). While we’re waiting, I’d like to highlight two areas we do have clarity on - social security and second homes in the EU.

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