The Disclosure (Scotland) Act 2020 is set to be implemented on the 1st April 2025, bringing significant reforms to Scotland’s disclosure system. We outline the changes that Trustees need to be aware of and where you can access support.
In partnership with Scottish Pharmacy magazine, here is the latest article aimed at helping pharmacy owners build efficient and profitable businesses. This article looks at the importance of the finance function.
We are delighted to reveal that our grand fundraising total for 2024 in aid of our Charity of the Year Alzheimer Scotland is £11,787.
The proposed reforms to Agricultural Property Relief (“APR”) and Business Property Relief (“BPR”) will, if implemented, prompt considerably different succession plans. Read more about the APR changes and what needs to be considered.
In a move to ease the reporting burden on UK companies, the UK Government have announced a series of deregulatory changes. Applicable for accounting periods commencing on or after 6 April 2025, the changes will see existing company size thresholds rise by 50%.
In the latest edition of the SMTA magazine Scots AUTOSCENE, we cover significant changes announced at the 2024 Autumn Budget affecting Business Property Relief (BPR) for IHT purposes that will impact on a large number of trading businesses in many sectors including the motor industry.