Blog20th Jul 2020Blog 2: Energy transition has been taking place for centuriesEnergy transition is an ongoing and inevitable process that has been taking place for centuries. Globally, our primary and dominant source for energy until the early to mid-19th century was biomass (or wood). This was replaced with coal throughout the 19th century, which was then replaced with oil and natural…View more
Blog16th Jul 2020Retaining Key Employees & Maximising CashThe past few months have been challenging for the majority of businesses throughout the world, requiring companies to juggle various important factors such as staffing levels, financing options and cash flow implications, let alone the issues and changes arising in everyone’s personal lives. By Derek GemmellView more
Blog15th Jul 2020Key Considerations for M&A during COVID-19There is no hiding from the fact that the Scottish M&A market has been hit hard by the Covid-19 outbreak. A staggering number of deals have been put on hold or shelved completely over the past 3 months, as both…By Adam WoodwardView more
Blog15th Jul 2020Blog 1: Meeting green targets & growing global energy demandThere is increasing pressure to meet both green targets and growing global energy demand. Our renewed and heightened awareness of climate change issues, energy transition and net-zero targets has put a lot of pressure very quickly on our most established…View more
Blog10th Jul 2020Energy Transition – Promoting our competitive advantageMomentum around our dependency on fossil fuels and climate change has been building for many years, but it has only in the last 18 to 24 months become a leading agenda item in national and world politics. It has been projected into our public…View more
Blog9th Jul 2020Tech Deals – A clear target for 20202020 has presented monumental challenges to global economies resulting in many people expecting a slowdown in deal volume. However, despite these unprecedented times, deal activity in the technology sector has remained buoyant as both private equity and strategic acquirers continue to seek acquisition and investment opportunities to support their growth aspirations. There have recently been several high-profile transactions in…By Gillian RushtonView more
Blog8th Jul 2020VAT Rate Cut for Tourism & Hospitality Sectors – Further Guidance6 Month VAT Rate Cut for Tourism and Hospitality Sectors – Further Guidance – *Updated 29 September 2020* Following the Chancellor’s announcement on the 8th of July that a temporary 5% reduced rate of VAT would apply for certain supplies…By Alistair DuncanView more
Blog7th Jul 2020VAT Rate Cut – Stimulus or suppressor?As speculation increases that Chancellor Rishi Sunak will look to a reduction in the VAT rate as part of the UK Government’s economic stimulus measures, it is worth considering the potential impact on the economy and on business of a rate change. …By Alistair DuncanView more
Blog6th Jul 2020VIDEO 4: Respond, Review, Restart, Repeat – Looking After Your TeamA video series from AAB featuring top tips on planning, operating and continuously adapting in the next normal and beyond.View more
Blog3rd Jul 2020Responding to Change in the Public and Third SectorThe impacts of “lockdown” to deal with COVID-19 have shone a light on how we go about our lives. Much of the illumination is humbling and uplifting; such as the reminder of the immense contribution of key workers and examples…By Andy ShawView more
Blog3rd Jul 2020COVID-19 Furlough Not Disqualifying for EMIA new clause in tax legislation has been introduced to assist individuals who may not be able to meet the working time requirements of EMI because of being furloughed due to COVID-19. Previously, the working time commitment required to be met while holding qualifying EMI share options. Failure to meet this…View more
Blog2nd Jul 2020COVID-19 is a “Reasonable Excuse”With critical staff being furloughed, many taxpayers falling ill or businesses having lack of access to key documents due to lockdown; it is not a surprise that COVID-19 is accepted by HM Revenue and Customs (HMRC) as being a “reasonable excuse” for defaults by taxpayers. View more