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Latest News

Who pays Income Tax at Scottish rates?

The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish ...

What is the Annual Investment Allowance?

The Annual Investment Allowance (AIA) is a valuable tax relief that allows businesses to deduct the full cost of qualifying ...

Filing your 2025-26 self-assessment tax return

The 2025-26 tax year ended on 5 April 2026, and attention now turns to filing your self-assessment tax return. While ...

When is CGT payable on gains during 2026-27

For most capital gains realised in the 2026-27 tax year, Capital Gains Tax (CGT) is reported and paid by 31 ...