Insight

76-90 of 738 Articles
Clock icon 4 minutes

R&D and innovation was a key feature in Rishi Sunak’s Autumn Budget. The Chancellor underlined his aim to raise direct and indirect public support for R&D to 1.1% of GDP in 2024-25, well above the OECD average of 0.7%. The Government hopes to bounce back from the financial impact of th

Clock icon 5 minutes

Michael Reid, insolvency practitioner and managing partner at Aberdeen-based chartered accountants Meston Reid & Co, considers the role of a licensed insolvency practitioner. Anyone asked about the daily tasks performed by a licensed insolvency practitioner (LIP) might guess they include busines

Clock icon 2 minutes

VAT can only be claimed as input tax if the associated costs are incurred in respect of a business (economic) activity and rural businesses need to be aware that HM Revenue & Customs continues to challenge VAT recovery, warns Sean McGinness, partner and head of VAT, Saffery Champness. In Babylon

Clock icon 3 minutes

Businesses emerging from the Covid-induced cocoon of furlough payments used to retain their workforce since the pandemic struck are now facing the cold wind of scrutiny as HMRC gears up to claw back any cash that may have been handed over in error, writes Christine Rolland, forensic accounting

Clock icon 4 minutes

Colin Miller, partner at Burness Paull, discusses the recent crackdown on pharma companies for breaching competition law. The Competition and Markets Authority (CMA), the UK competition watchdog, has recently issued record fines against a number of pharma companies for breaching competition law.

Clock icon 4 minutes

Lyn Calder, corporate finance partner and head of family businesses at Anderson Anderson & Brown (AAB), highlights the intricacies of investing in the family business. I wear a lot of hats at AAB, one of which is leading a team that supports our family business clients, and another is a Corporat

Clock icon 4 minutes

Adam Swayne, a solicitor in the Asset Protection Group at Murray Beith Murray, looks at how to effectively pass on cryptocurrency through a Will. Every year, millions of pounds worth of cryptocurrency are lost forever because the owners of the currency failed to put a plan in place to leave it to lo

76-90 of 738 Articles