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Self-Employed Income Support Scheme - Grant 5
Details of eligibility tests and calculations for the 5th and final SEISS grant, due to open in late July 021
Budget 2021 - Changes to Corporation Tax rates in 2023
A summary of budget changes to Corporation Tax, with the headline change being an increase in the main tax rate in 2023
Budget 2021 - The Recovery Loan Scheme
A short summary covering the new Covid-19 government backed loan scheme, available from 6 April 2021
Budget 2021 - VAT matters
A brief update on recent VAT matters including the 2021 Budget
Budget 2021 - Extended Self-Employed Support
A summary of the rules regarding the 4th and 5th SEISS grants announced on 3 March
Budget 2021 - CJRS extension to September 2021
A summary of the main points to note regarding the extension to the furlough scheme announced on 3 March
Budget 2021 - The "Super Deduction"
A summary of the 130% tax allowance on the purchase of new plant and machinery for 2 years from 1 April 2021, announced in the recent budget
Paying VAT deferred from April to June 2020
For those who took advantage of the deferral option on a VAT return in spring 2020 and haven't yet settled the balance, we set out details of the new instalment option to spread payments up to January 2022.
Construction Industry - New VAT Rules from 1 March 2021
Guidance on the new 'Reverse Charge' mechanism for VAT on certain supplies in the construction sector
Summary of current Covid-19 financial support schemes
Scotland entered another lockdown on 5 January 2021; this article summarises the current financial support programmes including the latest support from the Scottish Government
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