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The Scottish Rate of Income Tax – what you need to know

December 2, 2015
Please see our guidance document for full details on The Scottish Rate of Income Tax (SRIT) which also contains some useful examples.   Scottish Rate of Income Tax Guidance Leaflet   If you would like further assistance please do not hesitate to get in contact.      
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AIA tax reliefs falling from January

November 27, 2015
Also featured in November's edition of The Courier Business Matters magazine.   Business Owners Should Act Now to Save on ‘New’ Energy Energy costs can be a significant financial burden for business owners and many will be considering means of cutting these overheads. One option would be to introduce energy technology such…
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Photography by The Studio Agency www.thestudioagency.co.uk

Autumn Statement 2015 – Key Points

November 25, 2015
Effective immediately These measures come into effect for loans provided, assets acquired or transactions performed on and after 25 November 2015: Relieving measure for charities connected to close companies. Where the trustees of the charity hold shares in the close company and the charity receives a loan from that close…
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HMRC’s Advance Assurance

November 2, 2015
Henderson Loggie would like to offer a free consultation on HMRC’s Advance Assurance for a first Research & Development small company claim   HMRC have launched an Advance Assurance (“AA”) program for small companies who are making a first Research & Development (“R&D”) Tax Relief claim.  We would like to…
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VAT reduction campaign gathers pace

October 28, 2015
Also featured in The Courier Business Matters magazine on 27 October 2015 Since 2012, there has been a growing campaign by the hospitality industry advocating the introduction of a lower rate of VAT for tourism related services. Supporters of the cut argue that this would allow hotels, restaurants, pubs and…
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Patent Box: Consultation Document (substantial activities)

October 27, 2015
HM Treasury issued the Consultation document in respect of the new Patent Box regime on 22 October 2015. The existing UK Patent Box provides a reduced corporation tax rate of 10% on profits arising from patents. This regime will be closed to new entrants from 1 July 2016 and replaced…
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Time to consider pension protection

October 2, 2015
Also featured in The Courier Business Matters Magazine on 29 September 2015 The drop in the lifetime allowance next year could affect many middle income families and will see the maximum sum that can be saved to a pension, without a tax charge, reduce to £1 million in April 2016.…
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Photography by The Studio Agency www.thestudioagency.co.uk

Significant Turnover Growth In Mid-Sized Law Firms While Lock Up Days Decline

October 2, 2015
 Our latest annual legal practices benchmarking review points to encouraging signs of growth as firms feel the benefit of the improving economy, most notably through an upturn in commercial and residential property work, with confidence also returning to many practices active in corporate transactions.   “The review indicates a much more…
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