What did Westminster’s Autumn Budget mean for Scottish firms ahead of our devolved Budget to be delivered on 9 December?
The off-payroll rules in the private sector are changing. From 6 April 2021, IR35 rules will extend to the private sector, affecting medium and large-sized organisations.
If you sell a second home or buy-to-let property and it attracts a gain, this needs to be reported and any capital gains tax paid within 30 days of completion.
Coronavirus grants claimed through the self-employed income support scheme do not need to be repaid, but they are taxable and your obligations start from 31 January 2021.