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The UK's inheritance tax (IHT) take on gifts has increased for three consecutive years, according to new figures. The number of estates liable for IHT on gifts rose from 873 estates in 2015/16 to 920 in 2016/17 and then 993 in 2017/18, FT reports.

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Paula McAllister of Dundee-based EQ Accountants has featured on the ICAS Top 100 Chartered Accountants list for this year.  Ms McAllister joined EQ in 2009 as a trainee Chartered Accountant, qualifying in 2012 – a prize winner for her academic achievements in her ICAS studies.

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The Higgins Report of the Advisory Group on Economic Recovery for the Scottish Government has attracted considerable comment in the media and several alternative views have surfaced from senior business figures. At the same time, Campbell Dallas has been holding round table and one to one discussion

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