Personal tax

Whether it's completing your self assessment return or minimising your tax exposure, we can help you.

Charities in Scotland: trustees' responsibilities

We consider the various responsibilities of being a Scottish Charity Trustee with particular emphasis on accounting and audit requirements.

Child Benefit charge

A guide to the income tax charge relating to Child Benefit for higher earners.

Enterprise Investment Scheme

We look at how qualifying companies can get access to equity investment from new and, in some cases, existing shareholders.

Charitable giving

You can get tax relief on gifts to UK charities if you give under Gift Aid or through a Payroll Giving scheme or by making a gift of shares or land. We outline the reliefs available.

Individual Savings Accounts

ISAs are tax-exempt savings accounts available to individuals.

The New Tax Status Rules: IT, CGT and IHT

An introduction to the taxation in the UK of income arising outside the UK for UK residents.

Tax-Free Childcare

Tax-Free Childcare provides tax relief for individuals on their qualifying childcare costs. This factsheet considers the key principles and requirements.

Pension savings - tax aspects

We set out the tax reliefs available to members of a Personal Pension scheme.

Personal tax - self assessment

A guide to the personal tax return.

Personal tax - when is income tax and capital gains tax payable?

Advice on when key tax payments under Self Assessment are payable.

Property investment - buy to let

Key elements of buy-to-let.

Property investment - tax aspects

Investment in property continues to be a popular form of investment. On the basis that the investment appears to make commercial sense what tax factors should you take into account?

Seed Enterprise Investment Scheme

The tax advantaged venture capital scheme.

The Statutory Residence Test provides, through a series of tests, a definitive process to determine the UK residence status of any individual. That status applies for income tax, capital gains tax and inheritance tax purposes.

Taxation of the family

We highlight the main areas to consider in regard to tax planning for family members and the minimisation of tax liabilities.

Venture Capital Trusts

An introduction to shares in VCTs.

Spectrum Accountancy Solutions

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Personal tax

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