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  1. Blog26th Jun 2024

    Overview of Employee Share Scheme options for property businesses

    Employee Share Scheme Options for Property Businesses

    Share Incentives and Property Businesses In our experience assisting property and construction businesses, one recurrent and challenging question is how to retain top talent through equity incentives. While various tax-efficient share schemes exist, such as the Enterprise Management Incentive (EMI),…

    By Caroline Murphy

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  2. Blog26th Jun 2024

    Phil Dunn - author of Compulsory Strike-off blog

    Voluntary and compulsory strike-off – a comparison

    Striking off a limited company refers to the process of removing the company from the register at Companies House. Following the strike-off, the company ceases to exist. However, some measures can be taken to restore a company to the register…

    By Caroline Murphy

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  3. Blog26th Jun 2024

    USALI hotel accounting

    USALI in Hotel Accounting: What is new in Edition 12?

    Last week marked the publication of the 12th edition of the Uniform System of Accounts for the Lodging Industry (USALI).  In this blog, we’ll look at what changes were made, and how they could affect you and your hotel business.…

    By Caroline Murphy

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  4. Blog26th Jun 2024

    Italian Tax Regime blog image

    Italy – One Of The Most Attractive Tax Destinations For The Wealthy Suddenly Got More Expensive

    La dolce vita translates to ‘the sweet life’, and it’s far more than just a phrase in Italy, it really does represent an entire lifestyle associated with their culture and way of life. Italians have a particular appreciation of celebrating…

    By Caroline Murphy

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  5. Blog26th Jun 2024

    Image of India for our blog on Indian and Pakistani domiciled individuals

    Indian and Pakistani Domiciled Individuals – Are IHT Changes Coming?

    Is it time for Indian and Pakistani domiciled individuals to breathe a sigh of relief? The taxation of non-domiciled individuals has been a hot topic over the last few years, and has been at the forefront of many people’s minds…

    By Caroline Murphy

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  6. Blog26th Jun 2024

    Lynn Gracie, Private Client Partner and author of blog about non-dom changes

    Everything We Know From Labour About The 2025/26 Non-Dom Changes

    This week we have received the first significant update from the new government on how the regime for non-UK domiciled and internationally mobile individuals may look under their stewardship. It’s helpful then, to revisit the initial proposed non-dom changes from…

    By Caroline Murphy

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  7. Blog26th Jun 2024

    Michaela McCombie, Business Advisory Manager and author of blog about HMRC Nudge Letters

    HMRC Nudge Letter Campaign Targets Persons with Significant Control

    As part of the latest HM Revenue & Customs (‘HMRC’) nudge letter campaign, HMRC have once again cross-referenced Companies House records to Self-Assessment Tax Returns and are writing to anyone they believe to be a Person with Significant Control (‘PSCs’) asking them…

    By Caroline Murphy

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  8. Blog26th Jun 2024

    Inheritance Tax Image

    Inheritance Tax- (IHT) Will Labour Make Changes?

    Following Labour’s win at the 2024 General Election, there has been speculation that changes may be made to the current Inheritance Tax (IHT) regime in order to generate more tax revenue. Labour’s plans for Inheritance Tax have not been confirmed,…

    By Caroline Murphy

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  9. Blog26th Jun 2024

    Stuart Petrie, Head of Tax Investigations & Dispute Resolutions and author of blog about tax investigations

    Will You Be Caught By HMRC Trying To Bridge A £40 Billion Tax Gap?

    Whether it’s a knock on the door, a phone call or a letter with the tell-tale HMRC logo, there’s little that will strike more fear into the heart of any individual or business owner than an unexpected enquiry from HM…

    By Caroline Murphy

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  10. Blog26th Jun 2024

    Image of landmarks in Norway alongside our blog about Norwegian Tax

    A Guide to Understanding Norwegian Tax Assessment Notices

    Following submission of a 2023 Norwegian tax return for individuals under the general taxation scheme once processed by Skatteetaten (the Norwegian tax office), a Tax Assessment Notice (TAN) will be issued showing the final position for the year.  The Norwegian…

    By Caroline Murphy

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  11. Blog26th Jun 2024

    Seamus McElvanna, Private Client Senior Manager and author of blog about disclosures

    HMRC Disclosures- Prompted vs Unprompted And Why Does It Matter

    When it comes to completing Tax Returns, mistakes can and do happen. According to HMRC, this is especially the case with certain types of income, for example overseas or self-employed sources. Not just mistakes either, but a simple lack of…

    By Caroline Murphy

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  12. Blog26th Jun 2024

    Tom Andrew, Private Client Manager who authored blog Autumn statement- what changes can we expect

    5 Benefits of Family Investment Companies

    In recent years, “Family Investment Companies” (FICs) have become more widely used in family tax planning exercises. However, they are not a new structure by any means – in fact our oldest FIC client is over 100 years old! FICs…

    By Caroline Murphy

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  13. Blog26th Jun 2024

    Will Labour introduce A 4 Year Tax Residence Amnesty AAB image

    Will a 4 year tax residence amnesty attract Overseas Investors to help Labour’s plans for Economic Growth?

    Labour may look to introduce a 4 year tax residence amnesty to attract overseas investors to help them with their plans for economic growth. So, what does that mean? Foreign Investors – Who, what and where One of the recognised…

    By Caroline Murphy

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  14. Blog26th Jun 2024

    Image of sole trader who needs to make a payment on account

    What is a Payment on Account?

    Unlike the PAYE system, when you start working as a sole trader or have a new untaxed source of income (e.g. rental income, dividend income) you won’t pay tax as money comes in. Instead, your first tax bill is likely to fall…

    By Caroline Murphy

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  15. Blog26th Jun 2024

    What does this historic election result mean for UK taxpayers?

    The result of the 2024 General Election will come as no surprise to pollsters, with Labour securing 412 seats – a landslide majority ending 14 years of Conservative rule. Inevitably taxpayers will be considering how this sweeping change in the…

    By Caroline Murphy

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  16. Blog26th Jun 2024

    AAB team member sitting smiling on laptop

    Income Tax Returns: 5 Key Reasons You Should Submit Early

    It is rare to find someone who looks forward to completing and filing their Income Tax Returns. For many, and for various reasons, it is usually something they put off for as long as possible.   The final submission deadline…

    By Caroline Murphy

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