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  1. 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…

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  2. 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…

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  3. 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…

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  4. 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.

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  5. 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.

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  6. 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…

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  7. Blog25th Jan 2017

    International payroll and double taxation blog image

    Statutory Payments – a Guide for Employers

    It is that time of year again when the government announces the changes to the statutory payment rates and it is up to employers to ensure they are ready to comply with the changes.

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  8. Blog18th Jan 2017

    How Automatic Re-Enrolment Works

    Wouldn’t it be great if you could enrol all your employees into your workplace pension scheme just once and then sit back and think ‘Phew, job done’?! Unfortunately, because of the UK Government’s rules surrounding Auto Enrolment, it’s not quite…

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  9. Blog13th Jan 2017

    Norwegian Certificates of Pay and Tax Deducted – 2016 – Due 1st February 2017

    The Norwegian tax authorities have issued guidance that employers are required to provide their employees with a summary of income, allowances and deductions for the income year in question to all employees who have been working in Norway. These individuals…

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  10. Blog13th Jan 2017

    What is Group Income Protection?

    An important but often overlooked benefit is likely to be given a welcome boost and propelled into spotlight following the recent Improving Lives: Work, Health and Disability green paper, issued by the Department for Work and Pensions and Department of…

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  11. Blog11th Jan 2017

    Norway Year End Reconciliation – Did you check your 2016 A-melding submissions for errors?

    If you are an employer, who has maintained records of your employees working in Norway and reported the income relating to duties in Norway to Norwegian Tax Authorities through the a-melding throughout the year – well done!

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  12. Blog10th Jan 2017

    Auto Enrolment – The Time v Money Debate

    It’s an age old debate for any business looking to implement change, particularly for small owner-managed firms who may only have a limited in-house resource; weighing up time versus money can be challenging. When it comes to auto enrolment, can…

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