Business succession: The four Fs in family enterprises
There are many Fs that could be considered regarding family enterprises, the obvious one being ‘family’ itself. But there are four other Fs which have been significant issues during my...
Planned IHT changes won’t stop commercial property strategy
Changes to pensions are fast approaching, but for business owners using their pension to hold commercial property, the reasons for doing so remain compelling.From April 2027, most unused pension funds...
Speculation on the UK Budget: A little knowledge is a dangerous thing
The UK government’s next Budget will be announced on 28 October. It may contain significant changes, but people should not make big decisions in advance, says Keith McLaren, a partner...
Chartered accountants add to clamour for tax system reform in Scotland
Why are Scottish chartered accountants are calling for tax reform? ICAS members highlight findings in a recent survey that show Income Tax and National Insurance, ahead of Business Rates, Council...
SHOW WEEK: Cottage Cheese Up, Malt Whisky Down, and AI is all about ‘workforce reshaping’
Just after a quarter to eight, Duke, a beautifully-coiffured Shetland pony, all the way from Cambridgeshire, with floppy dark hair covering his eyes, was among a posse of horses preparing...
The Big Interview: Andrew Malcolm and his love for Royal Highland Show
According to Andrew Malcolm, chief executive officer of The Malcolm Group, one of Scotland’s most recognised businesses, it has never been tougher for businesses like his. However with the straight-talking...
How Inheritance Tax changes affect succession planning for farming and rural businesses ahead of the RHS
Succession planning is a key consideration for many rural businesses. Even though it can be difficult, ignoring it is not an option. Anyone who owns a business needs to plan...
Chancellor aims hard hit on higher income taypayers
Concern widespread over Chancellor’s warnings of ‘tough choices’ If ‘soak the rich’ is now a serious statement of intent from the Labour Govern ment, then an increasing number of moderately...
Family investment companies: A vehicle worth considering?
For those of us without mind-reading abilities, it’s difficult to know what Chancellor Rachel Reeves may announce in the Autumn Budget.As inheritance tax (IHT) changes are rumoured to be on...
6 April 2026 urgent deadline for business owners
For many years, we have stressed the advantages of taking tax advice long before selling a business. It is easy for personal advice to be overlooked when negotiating a sale,...