From all at JRW Hogg & Thorburn we wish you a very Merry Christmas and Happy New Year   Our offices will reopen on the 4th January at 9am

If you own the trading premises of your business, charging rent can be a good way to extract income. The trouble is it can increase any capital gains tax (CGT) payable if you sell the property. Can the income tax saving justify the extra CGT? Kenny Logan from our Edinburgh office takes a closer look....

HMRC has recently changed its guidance on electric vehicle (EV) charging costs. If you are an employer who followed HMRC’s original guidance, what steps should you now take?  Audrey Rankine explains. After a long wait HMRC has corrected its guidance on the tax and NI treatment of payments by employers to employees for electric vehicle...