Opinion

556-570 of 912 Articles
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Jennifer Skeoch, partner in the employment team at Burness Paull, details the new measures announced by the British Government to support employers and workers during the coronavirus pandemic. A coronavirus job retention scheme has been established, for which any employer in the UK, regardless of si

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Kirsty Paton, tax specialist from the entrepreneurial tax team at accountants Chiene + Tait, discusses how Advanced Subscription Agreements (ASA) could save the day for company investors amid the coronavirus uncertainty. The tax relief offered through the UK Government’s Enterprise Investment

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Karen Thomson, payroll partner at Armstrong Watson, has detailed the key facts surrounding the update to IR35 'Off Payroll Working' announced by the British Government as part of the coronavirus measures. HMRC introduced IR35 in 2000 with the main aim of combating tax avoidance. It was believed that

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In an effort to help the current situation for the self employed, Heather Self, partner at accounting and tax advisory firm Blick Rothenberg has made a number of suggestions which Government could embrace. It’s a difficult time for those who are self-employed and believe that they ha

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Simon Allison looks at common issues for employers during the coronavirus outbreak such as whether an employer can lay off staff and what happens if they are forced to close their premises. Lay-off/short time working clauseIn the unlikely event that your employees have a “lay off” or sho

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Jamie Daniels, director of investment management at Blackadders, provides information on the latest changes in the economic market amid the current coronavirus outbreak. The Covid-19 outbreak is rapidly evolving as we speak and changing on a daily basis, if not hourly!

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Alan Taylor, partner at Campbell Dallas, explores the significant tax changes which have been introduced recently or one which are on the horizon that could impact farming and other rural businesses.  Capital Gains Tax (CGT) and Residential Property

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Stephanie Carr, partner, specialising in dispute resolution at Blackadders, discusses the statutory demands and their use in Scotland.  One of the most common grounds for entering into an insolvency process is that an individual, partnership, or company cannot pay their debts as they fall due.

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Succession planning is never an easy topic for business owners. Passing on an independent or family run business as a going concern will be one of the first priorities when looking to retire or move to a different role within the business, writes Bruce Farquhar. Small to Medium Enterprises (SMEs) an

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Craig Coyle, a corporate tax partner at Campbell Dallas, has emphasised that the British economy needs a budget that will support and encourage global trade. He said: "The new Chancellor, Rishi Sunak, is dealing with an unprecedented number of issues that are threatening the economy. A budget that h

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Carol Flockhart, managing partner at accountancy firm Chiene + Tait, highlights the benefits of apprentice programmes.  This is Scottish Apprenticeship Week, an annual event in which employers, learning providers and apprentices across the country promote the importance and benefits of work-bas

556-570 of 912 Articles