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Scottish Budget 2026

VAT implications on company cars: Hire Purchase vs Finance Lease – make sure you don’t stall!

Christmas payroll: everything you need to know 

Unlocking reclaims of VAT on pension fund management  

The UK Employment Rights Bill 2025: what’s coming and why it matters

HMRC confirms removal of form VAT652

5 things the Autumn Budget means for your Payroll

R&D restrictions on overseas subcontractors and Externally Provided Workers – the latest scoop

Next steps for the UK R&D Tax regime

National minimum wage breaches: the hidden traps of minimum wage compliance

Trick or treat? The new Charity SORP is finalised

What is the ‘US flip’? And what do you need to know?

HMRC Employer Bulletin summer 2025 – payroll updates

Ready, steady, gift: Rachel Reeves is considering further reforms to the IHT rules, potentially including a cap on lifetime gifts by individuals

Draft legislation for tax changes published: what it means for inheritance tax, agricultural property relief and business property relief

Introduction of Scottish Building Safety Levy on 1 April 2027

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61 Dublin Street
Edinburgh EH3 6NL
Tel: 0131 558 5800

Glasgow

Second Floor
201 West George Street
Glasgow G2 2LW

Inverness

Fairways House
Fairways Business Park
Inverness IV2 6AA
Tel: 01463 575400

London

78-79 Pall Mall,
London SW1Y 5ES
Tel: 0207 129 1403

Chiene + Tait LLP, trading as CT, is a limited liability partnership registered in Scotland (SO303744). Our registered office is at 61 Dublin Street, Edinburgh EH3 6NL. Offices also in Glasgow, Inverness and London. For full contact details visit www.ct.me/contact. A list of members’ names is available for inspection at the registered office. CT Audit Limited is registered to carry on audit work in the UK by ICAS. Details of our audit registration can be viewed at Register of Statutory Auditors, under reference number 4643.
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