OUR LATEST INSIGHTS

Blog16th Mar 2017

Deadline for making a retrospective NICs holiday claim is looming

The National Insurance contributions (NICs) holiday applied to new businesses, in specific locations, including Scotland, that started during the period 22 June 2010 to 5 September 2013. Subject to meeting certain conditions, eligible businesses were able to claim up to…

Blog15th Mar 2017

The importance of good Corporate Governance

Management teams and Boards are increasingly under pressure to consistently improve and remain up to date with the latest legislation, technology and guidance on corporate governance issues as well as treating employees fairly, safeguarding assets and creating long term sustainability…

Blog6th Mar 2017

When is a Van not a Benefit?

Many employers provide company vans to their employees for work purposes, but whether a van benefit in kind charge arises depends on the private use element.

Blog6th Mar 2017

Tips on how you can encourage whistleblowers to speak up

Whistleblower protection is essential for safeguarding the public interest and for fostering a culture of integrity and accountability within organisations. While many businesses are becoming more proactive in developing policies that clearly define how they will protect whistleblowers, there are…

By Sean McAuley

Blog2nd Mar 2017

Tapered Annual Allowance – A Nightmare on Pensions Street

One year on from the launch of yet another change to pension legislation we find ourselves looking at how the tapered annual allowance has impacted high earning individuals and highlighting points to consider in the next tax year.

Blog28th Feb 2017

Going digital – is it time to review your system?

Mairi MacIver explains why now is the time for dental practices to switch to cloud accounting

Blog24th Feb 2017

Thinking of selling your business?

The number of Mergers & Acquisitions (“M&A”) completed in the North East of Scotland during 2016 was significantly lower than we have seen in recent years but this does not necessarily mean that now is not a good time for…

Blog24th Feb 2017

Are you ready for this Levy?

As mentioned in our previous blogs in February and September 2016, should you have an Apprenticeship Levy liability you will be a required to calculate and report this with your PAYE each month effective April 2017. The levy has been…

Blog20th Feb 2017

National Minimum Wage Rates Changes effective from 1st of April 2017 – is this correct?

In prior years, the National Minimum wage rate increases were effective from the 1st of October. It was confirmed in the government’s 2016 autumn statement that the National Minimum Wage rates and National Living wage rate effective dates would be…

Blog16th Feb 2017

Navigating International Tax with Specialist Training from AAB

For all UK companies operating overseas, planning for and managing potentially complex international tax arrangements can be a time consuming journey into the unknown with hidden traps and pitfalls along the way.

Blog31st Jan 2017

Share Based Payments and the Autumn Statement

The Autumn statement presented by Philip Hammond did not hold as many surprises as perhaps expected. However, it was not without its reforms.

Blog27th Jan 2017

A Global Workforce – When is National Insurance Payable in the UK?

When moving employees between countries, the National Insurance/social security position is often overlooked but with huge impact on employer and employee costs as well as the risk of penalties, this area should be given the due care and attention it…