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Blog11th Mar 2024

New Tax Year, New Tax Code?

With the new tax year approaching and ever-changing income tax rates and allowances, there is an increased importance of ensuring your PAYE Tax Code is correct.   PAYE AND TAX CODES Every employee registered in an organisation’s payroll system will…

By Michaela McCombie

Blog13th Feb 2024

HMRC’s ‘One to Many’ Campaign – Targeting Undeclared Dividend

HMRC are now issuing letters to business owners under a ‘One to Many’ Letter campaign to target undeclared dividends payments. HMRC have been looking at company reserves and have noted that some are reducing but no dividends are being declared…

By Gillian Rushton

Blog7th Feb 2024

Is It Time To Upgrade Your Employee Benefits Programme?

It’s officially a new year. 333 days of growth opportunities for your business. While you’re looking ahead to the new year and planning for 2024 it is a great time to also think about your employee benefits programme. In its…

By Rhianne Stewart

Blog9th Jan 2024

What Is Normalised Working Capital In Transactions

Working Capital is generally one of the key considerations in an M&A transaction. It is often a subjective and complex area, and it can have implications on the total consideration payable in a transaction. What does working capital represent? Net…

By Gregor Steedman

Blog20th Dec 2023

Scottish 24/25 Budget- Tax Rates Soar for Higher Scottish Earners

Finance secretary Shona Robinson delivered Scotland’s 2024/25 budget confirming tax rises for those with income in excess of £75,000.  Scottish tax rates apply to employment, pension and property income but do not apply to investment income such as interest and…

By Carol Edwards

Blog21st Nov 2023

Autumn Statement- What Changes Can We Expect?

A lot can change in a year – and after the 2022 Autumn Statement promised wide ranging tax cuts, only for many of the key measures to be swiftly reversed, 2023 could well grab fewer headlines in comparison.  Having said…

By Tom Andrew

Blog7th Jul 2023

How Important is ESG in M&A Transactions?

Environmental, Social and Governance (ESG) is attracting increasing attention from investors and acquirers when evaluating investment, growth funding and M&A opportunities.    At the outset of a possible deal, investors and acquirers are now taking more rigorous ESG considerations into account. …

By Alasdair Green

Blog15th Jun 2023

UNRAVELLING THE SECRETS OF TAX CODES

Tax codes are the enigmatic language of the financial world, often leaving individuals uncertain about their significance. In this guide, we aim to unravel the secrets of tax codes, shedding light on their importance and demystifying their complexities. Whether you’re…

By Gayle Meldrum

Blog15th May 2023

50 Years Of VAT – It’s Been An Education!

In this instalment of our reflection on the first half century of the “simple tax”, we look back at some of the policy decisions and case law that have shaped the current VAT landscape for education providers. As we look…

By Laura Moore

Blog22nd Dec 2022

2022 Sector Year in Review

This year has been a year of growth, a year of events, a year of change and overall, a year to remember. It has not come without its challenges and changes. As the year draws to a close we asked…

Blog2nd Nov 2022

Inflation at a 40-year high and the cost of living continuing to pinch: “We want to help our employees, but how”

With inflation remaining on the rise and now at a 40-year high of 10.1% and the threat of more hikes in interest rates, employees are really feeling the pinch. The jump in the last 12 months is so much higher…

By Karen Thomson

Blog17th Oct 2022

To be or not to be – mini-budget

As we found out last week from several press articles, the new Chancellor, Jeremy Hunt, does not support many of the tax cutting measures that were set out in the mini-budget by the former Chancellor Kwarteng. The first being the…

By Karen Thomson