The Agricultural and Business Property Reliefs threshold will increase from April 2026 – allowing spouses or civil partners to pass on up to £5m in qualifying agricultural or business assets between them. The government has announced today (Tuesday 23 December) that the level of the Agricultural and Business Property Reliefs threshold will be increased from...

Location: Peebles Salary: £30-38,000 (Dependant on experience) Contract: Full-time / Part-time options available About JRW Hogg & Thorburn As one of the largest accountancy firms in the Borders, JRW Hogg & Thorburn have a team of accountancy and taxation specialists with well established procedures and a wealth of experience who help and advise clients, enabling...

You know about the tax break for Christmas parties, but now that you have several remote workers, the company will need to reimburse their travel and accommodation costs if they attend. Which costs count towards the tax-free limit and how can you manage any overspend?  Partner Christiaan Hansen from our Tax Department takes a closer look.

With Christmas fast approaching, a fellow director has suggested that your company uses the trivial benefits in kind exemption to provide £300 of tax and NI-free gifts to each director. You’ve heard about the exemption, but can it be used in this way? Tax Partner Kenny Adamson discusses.

Your business produces and sells goods that are specifically made for the Christmas trading period. What are the VAT issues that you should you consider? VAT expert and JRW Hogg & Thorburn Partner Andrew Wayness explains.