Corporation tax in Scotland

Companies in Scotland pay one of the lowest rates of corporation tax in the world. The 2019/20 main rate remains at 19% throughout the UK, aside from the Isle of Man and Guernsey, At 19%, Scotland – and the UK as a whole – have the lowest corporation tax...

Associate dentists face tax position challenge

We have heard that HMRC is writing to dentists operating as associates in some areas of the country in order to challenge the current practice that these positions are self-employed positions. There are a number of problems for dentists operating in this manner,...