CGT Incorporation Relief
Where a taxpayer owns a business as a sole trader or in partnership, a capital gain will be deemed to arise if the
Statutory redundancy pay
If you have been in the same job for two years or more and are made redundant you will usually be entitled to redundancy
Income Tax in Scotland
The Scottish rate of income tax (SRIT) is payable on the non-savings and non-dividend income of those defined as
Late night taxi for an employee
There is no specific requirement for employers to provide employees with transport home. Nevertheless, an employer has a
Tax Diary August/September 2024
1 August 2024 – Due date for corporation tax due for the year ended 31 October 2023.
19 August 2024 – PAYE and NIC