Scottish student loans

The Scottish government introduced a new plan for Scottish student loans known as ‘Plan 4’ from 6 April. HMRC has highlighted that ‘this change will impact employers across the UK, not only those located in Scotland. It will apply to employers who have employees...

Are all trusts subject to IHT?

A basic understanding of wills and trusts can help an executor to consider the options available and questions to ask when looking after the wealth of the family. Settlements in trusts are taxable for IHT purposes as if they are trusts without an interest in...

Restart Grants – April 2021

In Spring Budget 2021 the Chancellor announced Restart Grants for certain businesses closed during lockdown.  Details were published on 17th March 2021, in the form of Guidance for Local Authorities The pertinent details are: 1 – Available to businesses who pay...

Ten Year End Tax Tips

The end of the tax year is creeping up on us, although for many people finishing, or at least paying for,  the previous tax year is still a current memory.   This time of year there are often articles in the newspapers about saving tax, but often it seems these...