In a bid to strengthen trust and promote transparency within the Scottish charity sector, charity trustee naming requirements are now in place. Charities can now submit charity trustee information through the Scottish Charity Regulator’s OSCR Online. This data will support its regulatory work, and from early 2026, the names of charity trustees will be published...

An employment tribunal has ruled that pooled service charges and tips which are paid via a tronc and go through the employer’s PAYE payroll should be included in the calculation of workers’ holiday pay. Where does this decision leave your business? Pamela Singh from our payroll department explains.

Is there VAT on garage rent? Q. We operate a hairdressing salon business. We rent the premises on a long lease, and this also includes two lock-up garages. We fully claim input tax on all property related costs, the lease is tenant repairing, and we earn extra income by renting out the two garages to...

Your business wants to support a charity by increasing the price of all goods by £1 and donating the extra money to the charity. You will advertise the reason for the increase, but how should you account for VAT? Charity expert Bob Johnstone takes a closer look.

HMRC has improved its guidance about information you must include on your sales invoices. What are the key issues to consider? With guidance from Partner Andrew Wayness. There has been no change in the legislation about the contents of a tax invoice since October 2007 but HMRC has clarified the information you must include. The...

You have joined a firm as a partner and the new role requires you to work from home. You’ve read that you can claim a tax deduction for your household expenses, but how much are you entitled to claim? Helen Johnstone looks at the options and implications. Self-employed homeworker In this article we focus on...

It is a pleasure to bring you this special summer tax update.

Should VAT be charged when renting rent out a desk? Q. A business allows one of its subcontractors to use a desk and chair in its office, they also have use of the communal kitchen and toilets. The subcontractor pays the business a fixed amount each week, irrespective of how much time is spent there....

You have recently started out as a subcontractor in the construction industry. But were surprised to find that out you had tax deducted from your first payment. Is gross payment status worth applying for? Tax partner Kenny Adamson, explains the position. Construction industry scheme The construction industry scheme (CIS) applies to most construction work. The...

You recently bought a small farm and you plan to renovate the farmhouse, which you and your family will then occupy as your home. You have been told you can claim a tax deduction for 70% of the renovation costs. Is this correct? Partner Vivien Hogg explains. You plan to leave the city for a...