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Member Articles


Withholding Tax - Implications Following Brexit

For any companies who previously relied on an EU directive in relation to Withholding Tax (“WHT”), there will be a need to consider the impact between the UK and other EU entities. The terms of the relevant Double Ta ...

Change and Challenges in the Energy Sector

As seen in Energy Voice, AAB's Callum Gray reflects on the last 12 months of activity in the Energy sector. I wouldn’t expect much challenge with the view that the sector has encountered a ‘perfect storm’ in 2020 ...

Make Tax Great Again! – Anticipated changes in respect of Making Tax Digital for Income Tax

Discussions have been in place regarding modernising the UK Tax system for several years, with VAT being the first of the UK Taxes to make the move with Making Tax Digital (MTD), rolled out in April 2019 for VAT register ...

British Expats Beware - HMRC Are Coming...

Big Brother Worldwide Exchange of Information Agreements and an immense Artificial Intelligence (AI) database called Connect, are allowing HMRC to cross check activity, and enormous information sources, to track down Ex ...

AAB Calls for Businesses Not to Hesitate in Applying for Government Funded Debt Support in Preparation for Restart Phase

A Managing Partner of Anderson Anderson & Brown LLP (AAB), one of the UK’s leading independent firms of chartered accountants and business advisors, has urged more businesses to apply for the government COVID-19 lo ...

Tax Challenges (and Opportunities!) for UK Corporates

Over the years the UK has continued to drive towards a more competitive Corporate Tax (CT) regime. This has been achieved by various means, including lowering the headline rate to 17% from April 2020, which will be among ...

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