Insight

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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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Jim McMahon, tax manager at Balfour+Manson, discusses the upcoming changes in residential property sales which will impact Capital Gains Tax liability. Whilst significant changes to Capital Gains Tax are rare, April 2020 will see several changes brought in which will affect those disposing of reside

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Stephen Cowan, managing director of Yuill + Kyle, provides information on the Scottish Debt Recovery system. Many English solicitors are mystified with Scotland’s procedures for the recovery of undisputed debt. This should not be the case. Like our English cousins ultimately the process involv

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Gordon Deane, partner at Balfour+Manson, discusses the English case where borrowers were successful in challenging the validity of a loan transfer from one bank to another. The facts of the case are as follows. The Emanuels had borrowed money from Clydesdale Bank for the purposes of their

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Nicola Brown, associate solicitor, dispute resolution at Blackadders solicitors, discusses the economics of litigating debts claims under the value of £5,000. We are frequently contacted by clients regarding the pursuit of debts under £5000. The first question that is inevitably asked is

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In light of Brexit, Fraser Campbell, head of family business and international advisory partner at Campbell Dallas, details how the rest of the world wants to do business with Scotland. Whatever your views on Brexit, as the UK loses its membership of the EU it might be worth taking a steer from a me

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Mark Brown, audit, accounts and business assurance partner at Meston Reid & Co, said the practice is finding more and more companies are seeking an audit, even when not required to do so. Meston Reid & Co have recorded a 25% growth in limited company audit work in recent times. Whilst this i

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Dave Philp, head of R&D tax at accountancy firm Chiene + Tait, urges business to prepare for a research and development (R&D) tax relief crackdown. R&D (research and development) tax relief, introduced in 2000 to encourage more company investment into innovation, is more popular than eve

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