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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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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Henderson Loggie Shortlisted for National Games Industry Award

September 24, 2015
We’re delighted to be shortlisted for one of the UK games industry’s top awards, it has been a busy year for the creative media team as we have been supporting studios to apply for the Video Games Tax relief approved by the European Union Commission in March 2014. As well…
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Manufacturing & Engineering Survey – Scottish Results

September 22, 2015
Together with MHA and Bank of Scotland we surveyed over 400 businesses in the manufacturing and engineering sectors in July 2015.  Our respondents ranged from companies turning over less than £1m to global giants with a significant industry presence, nationally and internationally.   Henderson Loggie Manufacturing Survey 2015   Our report…
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Impact of the Scottish Rate of Income Tax

August 26, 2015
Also featured in The Courier Business Matters Magazine on 25 August 2015 The Scottish Rate of Income Tax (SRIT) will come into effect on April 6th 2016 and, depending on the rate at which it is set, it could have a real impact on whether Scotland becomes more - or less…
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Life Sciences sector continues to benefit

July 21, 2015
Did the Life Sciences sector emerge as a winner in the summer Budget on 8 July? George Osborne’s overall aim was to tackle the deficit by reducing spending and boosting growth via fuller employment creating a further 2 million jobs. According to Scottish Development International, there are over 600 companies…
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Good Governance and the Charities’ SORP 2015

July 17, 2015
Written by Sheena Gibson, Director, Henderson Loggie   Do any of the changes to charity accounts, as introduced under the new Charities’ SORP 2015, affect the disclosure on governance of the charity or is SORP 2015 just concerned with the presentation of figures within those accounts?   For some charities,…
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