Insights

Alan Dean

Tax Director

12 March 2026

Private Client Tax

The smartest tax moves to make before 5 April

As the end of the tax year approaches, now is the ideal time to review your personal finances and make sure you’re making the most of the reliefs and allowances available. Here, we set out the most effective steps you can take before 5 April to reduce your tax bill and set yourself up for a more efficient year ahead.

Samantha Nicholson

Business Advisory Director

24 February 2026

Medical & Healthcare

Making Tax Digital for Income Tax: what dental associates in Scotland need to know

Making Tax Digital for Income Tax (MTD for IT) represents one of the most significant changes to personal tax compliance in recent years. For dental associates in Scotland working in NHS, private, or mixed practices, the shift will change how business income and expenses are recorded and reported.

Alan Dean

Tax Director

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12 February 2026

Personal tax for UK arrivals

Until 5 April 2025, individuals that were UK resident but not UK domiciled (“non-doms”) received specific treatment under the UK tax system. There have now been significant changes to the rules, that largely removes the concept of domicile from the UK tax system.

Craig Burnie

Tax Partner

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10 February 2026

Corporate Tax

Share exchanges and company reconstructions – change to anti-avoidance clearance rules

Tucked away in the detail of the Budget 2025 announcement on 26 November 2025 was a change to the anti-avoidance provisions in relation to share exchanges and company reconstructions, effective for shares or debentures issued on or after the budget date.

Greg Sutherland

Tax Director

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10 February 2026

Corporate Tax

Succession planning update: Family Management Buy-Outs (FAMBOs)

A Family Management Buy-Out (FAMBO) offers business owners a structured way to realise capital value while keeping their company within the family or management team. This approach can be especially attractive where the owner wishes to step back but retain an interest in the business rather than exit entirely.

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