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Listing image for Scottish Budget increases income tax on high earners content

16 Dec 2022

Scottish Budget increases income tax on high earners

 

The Scottish Parliament has the power to set income tax rates on non-savings and non-dividend income for Scott...

Listing image for Autumn Statement 2022 – 7 key points for busy practitioners content

18 Nov 2022

Autumn Statement 2022 – 7 key points for busy practitioners

 

Following the Autumn Statement announcement on 17th November, we have written a blog outlining 7 key points fo...

Listing image for Moving to a tax year basis and dealing with provisional figures content

06 May 2022

Moving to a tax year basis and dealing with provisional figures

 

Further to the our previous article on basis period reform, HMRC been consulting on how to deal with Provision...

Listing image for Basis Period Reform – for self-employed individuals and all partnerships/partners content

08 Apr 2022

Basis Period Reform – for self-employed individuals and all partnerships/partners

 

New legislation taking effect in 2023/24 will affect non-corporate trading businesses that prepare accounts to...