Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Clark Wilson
CEO, Barrachd
Donald McNaught
Restructuring Partner
26 July 2019
The 2019 Loan Charge – what does it mean for you?The 2019 Loan Charge came into effect on 5 April 2019 and was introduced by HMRC to tackle the use of disguised remuneration schemes by both corporates and self-employed individuals.
Gordon MacLure
Restructuring Partner
28 February 2019
Changes to IR35 rules shake up contracting communityMany forecasts are now predicting nearly half of the UK’s workforce will be freelancers within the next decade, but significant changes to off-payroll tax will impact the booming ‘gig economy’.
Matt Henderson
Restructuring Partner
28 February 2018
Drop in number of companies going bust welcome - but masks ongoing battle firms face to stay afloatMany people see it as good news that the number of Scottish companies going into liquidation or administration has decreased since last year. According to the latest figures by the Insolvency Service, a total of 223 Scottish companies became insolvent in the final quarter of 2017 compared with 229 during the same period in 2016. It certainly is a welcome sign, but the decline conceals the fact that many companies continue to struggle through the current economic difficulties.
Matt Henderson
Restructuring Partner
19 January 2018
Liquidation of Carillion – what steps can contractors and suppliers take?An insolvency in any construction project can be complicated but the liquidation of Carillion, the UK’s second biggest construction firm, will be particularly complex. This will have a significant impact on Carillion’s supply chain affecting many businesses in the construction industry and beyond.
Donald McNaught
Restructuring Partner
24 November 2017
Autumn Budget: Consultation on off-payroll working in private sector confirmedChancellor Hammond confirmed in the Autumn Budget that the Government will consult on how to tackle non-compliance with the intermediates legislation (IR35) in the private sector.
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