Blog20th Jul 2020
Energy transition is an ongoing and inevitable process that has been taking place for centuries. Globally, our primary and dominant source for energy until the early to mid-19th century was biomass (or wood). This was replaced with coal throughout the 19th century, which was then replaced with oil and natural…
View moreBlog16th Jul 2020
The past few months have been challenging for the majority of businesses throughout the world, requiring companies to juggle various important factors such as staffing levels, financing options and cash flow implications, let alone the issues and changes arising in everyone’s personal lives.
View moreBlog15th Jul 2020
There is increasing pressure to meet both green targets and growing global energy demand. Our renewed and heightened awareness of climate change issues, energy transition and net-zero targets has put a lot of pressure very quickly on our most established…
View moreBlog15th Jul 2020
There is no hiding from the fact that the Scottish M&A market has been hit hard by the Covid-19 outbreak. A staggering number of deals have been put on hold or shelved completely over the past 3 months, as both…
View moreBlog10th Jul 2020
Momentum around our dependency on fossil fuels and climate change has been building for many years, but it has only in the last 18 to 24 months become a leading agenda item in national and world politics. It has been projected into our public…
View moreBlog9th Jul 2020
2020 has presented monumental challenges to global economies resulting in many people expecting a slowdown in deal volume. However, despite these unprecedented times, deal activity in the technology sector has remained buoyant as both private equity and strategic acquirers continue to seek acquisition and investment opportunities to support their growth aspirations. There have recently been several high-profile transactions in…
View moreBlog8th Jul 2020
6 Month VAT Rate Cut for Tourism and Hospitality Sectors – Further Guidance – *Updated 29 September 2020* Following the Chancellor’s announcement on the 8th of July that a temporary 5% reduced rate of VAT would apply for certain supplies…
View moreBlog7th Jul 2020
As speculation increases that Chancellor Rishi Sunak will look to a reduction in the VAT rate as part of the UK Government’s economic stimulus measures, it is worth considering the potential impact on the economy and on business of a rate change. …
View moreBlog6th Jul 2020
A video series from AAB featuring top tips on planning, operating and continuously adapting in the next normal and beyond.
View moreBlog3rd Jul 2020
The impacts of “lockdown” to deal with COVID-19 have shone a light on how we go about our lives. Much of the illumination is humbling and uplifting; such as the reminder of the immense contribution of key workers and examples…
By Andy Shaw
View moreBlog3rd Jul 2020
A new clause in tax legislation has been introduced to assist individuals who may not be able to meet the working time requirements of EMI because of being furloughed due to COVID-19. Previously, the working time commitment required to be met while holding qualifying EMI share options. Failure to meet this…
View moreBlog2nd Jul 2020
With critical staff being furloughed, many taxpayers falling ill or businesses having lack of access to key documents due to lockdown; it is not a surprise that COVID-19 is accepted by HM Revenue and Customs (HMRC) as being a “reasonable excuse” for defaults by taxpayers.
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