Accountancy

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HMRC collected a record £6.3 billion in inheritance tax over the nine months to the end of December 2024, according to new figures. Inheritance tax receipts reached £6.3bn from 5 April to 31 December 2024, marking an 11%increase on the £5.7bn received in the same period in 2023.

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AAB has pushed past the £100 million revenue mark with its acquisition of Ormsby & Rhodes, one of the longest-established firms in Ireland, strengthening its international presence and access to the European market. Ormsby & Rhodes was established in 1911 and is consistently ranked in

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A Scottish business tax adviser has warned that hundreds of thousands of Scottish businesses are unprepared for new real-time payroll reporting rules set to take effect in April 2026. The changes, which will require businesses to report income tax and Class 1A National Insurance Contributions (NICs)

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EQ Accountants has welcomed a record 14 new graduates and trainees in 2024, after receiving over 150 applications – more than six times the usual number. This brings the total number of graduates currently studying at the firm to 47. The surge reflects a growing trend among young people to fav

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CT has announced the sudden passing of long-serving colleague Moira McMillan, and paid tribute to her life and work. Ms McMillan grew up in East Lothian and attended Ross High School in Tranent. She started her accountancy career with Ersnt & Young in London as a personal tax adviser before join

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Upcoming changes to lease accounting standards are set to impact all businesses when they come into force, introducing new complexities for property owners, leaseholders and lenders alike, Henderson Loggie has warned. In addition, businesses are being advised to prepare for changes which will raise

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The Institute of Chartered Accountants of Scotland (ICAS) marks its 170th anniversary this month, celebrating its position as the world's oldest professional body for chartered accountants. Since its founding by Royal Charter in 1854, ICAS has played a pivotal role in shaping the global accounting p

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BDO LLP has strengthened its Scottish team with the appointment of Stuart Macdougall CA as an audit partner. Mr Macdougall brings 20 years’ experience of working with entrepreneurs, private-equity-backed companies and large international groups. He also has significant ESG expertise and will b

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Ellon-based Phil Anderson Financial Services has opened a new office in Wilmslow, Cheshire, further expanding its England presence. The Wilmslow office marks another milestone in the firm’s growth journey, following the establishment of its Wetherby, Yorkshire office just over two years ago.

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Johnston Carmichael has strengthened its audit governance team with the recruitment of two independent non-executive directors (INEs). Les Clifford and Michael Timar have more than 70 years’ experience working within the profession and are the first non-executive directors to be appointed by t

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Bruce Cartwright CA, CEO of the Institute of Chartered Accountants of Scotland (ICAS), has been appointed as new chair of the Global Accounting Alliance (GAA). Mr Cartwright succeeds former chair Barry Melancon, who is retiring at the end of 2024, and will officially take up the role from January 20

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Scottish accountancy firm Wbg is advising shareholders of family trading companies to consider their options to ensure that the Business Property Relief (BPR) cap fits. The advice follows Chancellor Rachel Reeves’s announcement of significant changes to the UK Inheritance Tax (IHT) regime in h

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A report by audit, tax and consulting firm RSM UK and industry body Make UK shows that the use of data analytics improves business efficiency for manufacturers, but a lack of digital skills is a barrier to adoption of digital technology. The report, which was published ahead of the Scottish Budget&r

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