OUR LATEST INSIGHTS

Blog5th Oct 2020

Corporate Tax Considerations to Maximise Cash & Retain Employees

The past few months have been very challenging for the majority of businesses, large and small.  Not just locally or nationally, but on an international basis, requiring owners, managers and directors to juggle various important factors such as staffing levels, financing options and cashflow…

Blog1st Oct 2020

Relocating from or to the US? Here are the key tax situations to be aware of

Individuals relocating from, or to the US can face particularly challenging tax situations when compared to other jurisdictions, not least dual reporting requirements and very conflicting approaches to taxing the same sources of income or gains.

Blog30th Sep 2020

M&A activity – the family business sector

As featured in The Scotsman Annual Deals Supplement AAB’s Edinburgh Managing Partner & Head of Deals in the Central Belt, Lyn Calder, reflects on M&A activity in the family business sector. Early 2020 activity In early 2020, before any of us…

Blog25th Sep 2020

Don’t get caught in the post-Brexit customs net

Scotland’s Food and Drink sector is vitally important to the Scottish Economy. Consistently Food and Drink is Scotland’s top export sector, latest HM Revenue and Customs statistics shows that, for 2018, food and drink exports totalled £6.3bn. Of this, £2.3bn were to the EU. 

Blog25th Sep 2020

The Winter economy plan – what is in it for individual taxpayers?

The last few weeks have been filled with speculation about what the Chancellor’s expected October budget would contain and everyone was braced for increased tax rates in some shape or form. However, with the budget now pushed back to the…

Blog25th Sep 2020

Tech Sector Overview

As featured in The Scotsman Annual Deals Supplement AAB’s Head of Corporate Finance, Douglas Martin, reflects on the busiest areas of the sector.

Blog24th Sep 2020

2020 Deals Market Overview

As featured in the Scotsman Annual Deals Supplement 2020, AAB’s Callum Gray (Director and Head of Deal Origination) provides a deal market overview of 2020.

Blog24th Sep 2020

Time to consider a sale? CGT rates remain as Autumn statement is scrapped

It has been widely speculated that there may have been Capital Gains Tax (‘CGT’) reforms announced in this year’s Autumn Statement, which could have had a significant impact on the net proceeds on transactions from late 2020 onwards. If you…

By Doug Martin

Blog17th Sep 2020

Flown Home Versus Home-Grown

Before lockdown, a member of our specialist food & drink team dined at The Kitchin in Edinburgh where they were impressed by a brilliant document (see below) illustrating where Michelin Star Chef, Tom Kitchin sources each of the ingredients used…

Blog16th Sep 2020

Fraud or Legitimate Error? Coronavirus Job Retention Scheme

HMRC have confirmed this week that another two people have been arrested in connection with a suspected £70,000 Coronavirus Job Retention Scheme (“CJRS”) fraud. These follow the first arrests in July in connection with alleged furlough fraud with a suspected…

By Gillian Forrest

Blog15th Sep 2020

Preserving Value, Fairness & Assurance through Joint Venture & Contract Audits

Effective Joint Venture Accounting and Contract Compliance in an E&P Operator are vital for all parties involved and those who share in a venture. They are the first line of defence processes that provide assurance and comfort to the owners…

Blog14th Sep 2020

HELLO, THIS IS HMRC CALLING… BUT IS IT REALLY THEM? BEWARE OF SCAM PHONE CALLS

An increasing number of HMRC scam calls are being made, where the caller pretends to be from HMRC in order to try and obtain bank details from their victim. These callers can be extremely convincing, even sometimes coming from a…