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Blog15th Feb 2023

Will the new IFRS 17 apply to Company X, a NON-insurance provider?

Think back to where you were as 2022 became 2023, at the stroke of midnight. It is possible that you felt the ground quiver at that precise moment; that you had an unshakeable feeling of a seismic change kicking into…

By Peter Reid

Blog14th Feb 2023

Do You Have An Obligation To File An Annual Tax On Enveloped Dwellings Return (ATED)?

WHAT IS ATED? ATED is an annual tax payable in advance by companies and other non-natural persons (including partnerships with corporate members) who own an interest in UK residential property valued at over £500,000. The charge applies to houses, self-contained…

By Michaela McCombie

Blog20th Dec 2022

Annual Tax on Enveloped Dwellings (ATED) valuation date changes

Are you aware of the valuation date changes for Annual Tax on Enveloped Dwellings (ATED)? What is ATED? ATED is an annual tax payable in advance by companies and other non-natural persons (including partnerships with corporate members) who own an…

By Michaela McCombie

Blog19th Dec 2022

2023-24 Scottish Budget Tax changes

After a dramatic start, John Swinney delivered the Scottish government’s Budget for the 2023-24 fiscal year on Thursday 15 December 2022. We have outlined below the tax changes that individuals residing in Scotland should be aware of from a personal…

By Jill Walker

Blog13th Dec 2022

What challenges are family businesses facing today?

The UK is going through a period of uncertainty. The economy is struggling to recover from the Covid-19 pandemic, we’ve had months of political uncertainty and the rise in the price of necessities such as energy and food have caused…

Blog12th Dec 2022

Food & drink sector dos & don’ts for cost of living crisis

The soaring price of food, energy and running costs has pushed inflation to a 40-year high as the rising cost of living continues to squeeze. UK food and energy prices are rising at their fastest rate in 42 years. With…

By Estelle Hope

Blog21st Nov 2022

How to organise your finance function 

Your finance function is the eyes and ears of your business. It gives you insight where you need and reports on your past and predicts your future. A finance team needs to have the right people in the right seats.…

By Lauren McIlroy

Blog13th Oct 2022

What are the challenges & concerns of a tech start-up founder right now?

The Tech sector in Scotland has received a great deal of media coverage in the last 6 months, albeit at a macro level. Records being broken for exits, fundraises and the fairly recent announcement from the Scottish Government that Codebase…

Blog5th Oct 2022

Succession in a Family Business

The Chinese proverb that ‘wealth will not pass beyond three generations’ is likely to send a shiver down the spine of those who run a family business.   Whether your business has just started trading or you are thinking about retiring…

By Paula Fraser