Blog14th Jun 2023How Rising Interest Rates Impact Access to Finance and FundingWith interest rates at a 15-year high, funders increasingly expect businesses to be able to show they can cover financial covenants and continue to service outstanding debt. It’s all in the detail. AAB’s Business Funding Team can help businesses access…By Michelle HawkinsView more
Blog20th Dec 2022Annual Tax on Enveloped Dwellings (ATED) valuation date changesAre you aware of the valuation date changes for Annual Tax on Enveloped Dwellings (ATED)? What is ATED? ATED is an annual tax payable in advance by companies and other non-natural persons (including partnerships with corporate members) who own an…By Stuart PetrieView more
Blog19th Dec 20222023-24 Scottish Budget Tax changesAfter a dramatic start, John Swinney delivered the Scottish government’s Budget for the 2023-24 fiscal year on Thursday 15 December 2022. We have outlined below the tax changes that individuals residing in Scotland should be aware of from a personal…By Jill WalkerView more
Blog13th Dec 2022What challenges are family businesses facing today?The UK is going through a period of uncertainty. The economy is struggling to recover from the Covid-19 pandemic, we’ve had months of political uncertainty and the rise in the price of necessities such as energy and food have caused…By Paula FraserView more
Blog12th Dec 2022Food & drink sector dos & don’ts for cost of living crisisThe soaring price of food, energy and running costs has pushed inflation to a 40-year high as the rising cost of living continues to squeeze. UK food and energy prices are rising at their fastest rate in 42 years. With…View more
Blog13th Oct 2022The challenges for a tech start-up founderThe Tech sector in Scotland has received a great deal of media coverage in the last 6 months, albeit at a macro level. Records being broken for exits, fundraises and the fairly recent announcement from the Scottish Government that Codebase…View more
Blog5th Oct 2022Succession in a Family BusinessThe Chinese proverb that ‘wealth will not pass beyond three generations’ is likely to send a shiver down the spine of those who run a family business. Whether your business has just started trading or you are thinking about retiring…By Succession in a Family BusinessView more
Blog4th Aug 2021Income tax ‘basis period’ rule changeDraft legislation on the proposal to reform income tax basis periods was released on 20 July 2021 in the build-up to Finance Bill 2022. If you are a sole trader or partnership with an accounting year-end other than 31 March…By Stuart PetrieView more