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Holiday pay for zero-hour workers and part year workers  

Enterprise Management Incentive (EMI) Scheme 

Raise money for your company with SEIS and EIS 

Notified state aid & subsidised projects 

R&D Notification requirement – what do you need to know?  

Lifecycle of a drug development project 

Upcoming changes to FRS 102 and FRS 105 on Revenue

New tax year planning for non-doms

Contracted out R&D 

New tax year planning for individuals

An add-on to R&D claims when August rolls around (2025 update)

New tax year planning for business owners  

Delay to mandatory payrolling of benefits to 2027

New R&D claim notification requirement – how much will it help cut fraud? (2025 update)

Spotlight on Inheritance Tax (IHT) changes

Benefits of Enhanced Family Leave

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Contact us

Edinburgh (HQ)

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.
Chiene + Tait LLP | Established 1885 - © 2026 | Registered in Scotland No. SO303744
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