Member Articles

As inflation reaches 9% in the UK, the freeze on the income tax rate bands will inevitably push more taxpayers into higher brackets. It was announced in the Budget last year that the income tax personal allowance and hi ...

As Research & Development (R&D) tax relief claims become more popular across the UK for both SME and large sized corporations, it is no surprise that HMRC is cracking down on the review process for who they grant ...

Making Tax Digital (MTD) for VAT was initially rolled out for VAT registered businesses with turnover above the VAT registration threshold of £85,000 in April 2019. Phase one, in April 2019, required businesses with ...

With Christmas fast approaching, as an employer you will want to be conscious of the potential tax implications that can arise around the provision of gifts and entertaining to your employees during the festive season. ...

Scotland, along with the rest of the world, is being challenged on its climate impact that we know must be addressed. Aberdeen, as a recognised energy hub and the entire north east of Scotland – indeed the whole nation ...

After trading through the uncertainty of 2020, Scotland's construction sector is not out of the woods yet. Demand has returned, strongly driven by infrastructure spending and by demand for private housing. However, this ...