News & resources

Keep up to date with the legislation and developments that impact on you, your business and your sector. Read the latest news and briefings from Scott-Moncrieff.

News updates

17 January 2019

Changes to the Entrepreneurs’ Relief rules

Following criticism of the Autumn budget changes to ER, HMRC announce a new test which can be used instead of the distributable profits and net assets test

18 December 2018

36% of small businesses ‘completely unfamiliar’ with new regime less than six months from MTD

36% of businesses say they are prepared for the new regime, and 48% have no plan in place at all to prepare for MTD.

17 December 2018

MTD for VAT….Is the rural sector ready?

Businesses in the rural sector are struggling with HMRC's MTD regulations, here are the actions you need to take

17 December 2018

VAT – The BreXit factor

Post-Brexit UK government should have more power over VAT rules and procedures applicable within the UK

The power of half hourly energy analysis

13 December 2018

The power of half hourly energy analysis

The factors such as rising energy costs and governmental compliance, being able to measure your energy consumption is growing importance

Supportive advice and funding from Zero Waste Scotland for circular economy and resource efficiency

13 December 2018

Supportive advice and funding from Zero Waste Scotland for circular economy and resource efficiency

Zero Waste Scotland is Scotland’s circular economy expert

13 December 2018

The Scottish Budget - December 2018, what does this mean for Scottish Taxpayers?

Higher rate tax threshold will be frozen in Scotland and an increase in the Additional Dwelling Supplement for Land and Buildings Transactions

11 December 2018

The pros and cons of incorporating farming partnerships

There are a number of factors to considering whether to incorporate your farming business

10 December 2018

GDPR 6 months on

Why it's important for the management, within any organisation, to be continually switched on to the requirements of GDPR

04 December 2018

No change to succession rights on land

Scottish Government confirmed no changes to Legal Rights claims, keeping the distinction between heritable and moveable property