5 April is a crucial deadline to fill gaps in missing NI contributions and boost your state pension. Topping up your pension contributions can be very lucrative; indeed, this could add thousands to your state pension. HMRC allows people to buy missing years as far back as 2006, but soon you will only be able...

The Chancellor’s action on small business owners and anyone who has pension savings means that it’s more important than ever to take advantage of the lifetime gift exemptions. What are they and when can you use them? Partner and Tax expert Christiaan Hansen, discusses these exemptions.

Location: Peebles Salary: Dependant on experience Contract: Full-time / Part-time options available

Your business leases its vehicles but for a variety of reasons you want to terminate the lease early and buy the cars from the leasing company. But how much VAT can you recover? Partner, Alister Biggar explains.

Sub-letting trading premises, should we charge VAT? Q. The landlord of our trading premises charges VAT on our monthly rent, and we claim input tax. We are planning to sub-let one of the floors to another business but are not sure if we should also charge VAT? If we don’t, does this mean we will...

Your business has purchased a commercial vehicle to transport goods to your customers but there will be some private use at weekends. Must you apportion input tax on the purchase price and ongoing costs to reflect the private use? Partner, Alister Biggar, discusses here in this article.

You formed a company several months ago, but it hasn’t begun to trade and may never do so. HMRC has sent you a form asking you to register for corporation tax (CT). But are you required to do this, and what are the implications if you don’t? Partner Joanne Gibson discusses in this article.

Making Tax Digital for Income Tax changes the way that self-employed individuals and landlords report their earnings to HMRC. If you are wondering how this might affect you and your business, Associate Kenneth Logan brings you the story so far along with a guide to the new rules. Making Tax Digital – what has happened...

You have set up a new company but need to find premises before trading can begin. But can you take a salary from the business in the meantime?  Naomi Swan advises below. As you’re probably aware, in most circumstances dividends are the most tax and NI-efficient way to take income from a company. The trouble...

Susan is a self-employed childminder. She is planning to have an extension built on her home, in which she’ll run her childminding business. Susan would like to know if she is entitled to a tax deduction for any of the construction costs. Partner and Tax Specialist, Christiaan Hansen, looks at the implications below. Homeworking Tax...