JRW Hogg & Thorburn are Recruiting – Due to our expanding business JRW Hogg & Thorburn are currently looking to recruit across various levels and specialities at the firm. As one of the largest accountancy firms in the South of Scotland, JRW Hogg & Thorburn have a team of accountancy and taxation specialists with a...

According to The Pensions Regulator, there are employers who take on seasonal or other temporary workers who are not following the workplace pension rules correctly. If you hire short-term workers, what steps should you be taking?  Pamela Singh advises. Summer is of course a peak time for taking on seasonal staff. One thing you should...

You are considering leasing instead of purchasing cars for your business. This will improve cash flow and, according to the salesperson, allow you to reclaim VAT that you would not otherwise be entitled to. Is this correct?  Naomi Swan explains the rules. Generally, VAT paid on the purchase of cars for use in your business...

Although the Chancellor announced an increase to the VAT registration limit in the Spring Budget 2024, it was fairly modest. As a service business if your turnover exceeds the new limit, can you legitimately avoid having to register?  Associate Jayne Rogerson discusses the implications. Until 1 April 2024, the VAT registration turnover threshold had been...

Tips, service charges or gratuities, whatever they are called, tipping is becoming more and more commonplace in the UK. With that, questions over where those tips actually go have been asked and there is no clear answer, but that won’t be the case for much longer. A new law and statutory Code of Practice on...

You have agreed to reimburse part of an employee’s broadband bill for when they work from home. HMRC’s guidance says that although this is a business expense, you must deduct PAYE tax and NI from anything you pay. Why is this and can it be avoided?  Audrey Rankine advises. Generally, employers can reimburse or pay...

You are making an overseas trip for business and have decided to take your husband and two children, so they can holiday while you are working. The question is, can you put the expense through the company and if so, are there any tax considerations?  Kirsten Hancock looks at the implications. The answer to the...