Displaying 1-22 of 22 results
ICAEW Business Confidence Monitor (BCM): Scotland
- Report
- 22 Jan 2025
The latest national Business Confidence Monitor (BCM) for Q4 2024 shows a significant decline in sentiment from the previous quarter, with confidence only just remaining positive, as businesses digest the implications of the proposed tax increases in the Autumn Budget and domestic sales growth eased.
Scottish Budget makes income tax changes
- Article
- 09 Dec 2024
The Scottish government has set out its tax plans for 2025 to 2026, announcing changes to the income tax starter and basic rate bands and an increase in the rate of the additional dwelling supplement for land and building transaction tax (LBTT).
Why are we taxing tourists?
- Podcast
- 26 Sep 2024
In this episode of Behind the Numbers, we discuss the introduction of tourism taxes in the UK.
Support for Scotland's Circular Economy Route Map
- Article
- 28 Mar 2024
ICAEW responds to the Scottish government’s draft plan to create a circular economy by 2030, calling for the private sector and the profession to take a central role.
Navigating the path to Scotland's clean energy future
- Article
- 22 Feb 2024
Over the past decade, Scotland has made remarkable strides in renewable energy deployment, doubling its renewable generation capacity to c.15 Gigawatts (‘GW’) today. The Scottish Government has set ambitious targets to add an additional 20GW of capacity by 2030. Scottish businesses are at the heart of driving deployment and achieving Scotland’s Net Zero ambitions.
Scotland: new LBTT relief and changes to the ADS
- Article
- 23 Jan 2024
New relief for local authority purchases comes in from 1 April 2024, together with numerous changes to the additional dwelling supplement.
Headline tax announcements from the Scottish and Welsh Budgets
- Link
- 21 Dec 2023
On 19 December, Deputy First Minister Shona Robison presented the Scottish Budget for 2024 to 2025 to the Scottish Parliament.
Headline tax announcements from the Scottish and Welsh Budgets
- Article
- 21 Dec 2023
On 19 December, Deputy First Minister Shona Robison presented the Scottish Budget for 2024 to 2025 to the Scottish Parliament. On the same day, Finance Minister, Rebecca Evans issued various statements alongside the Welsh Draft Budget for 2024-25.
Tax checks for licence renewals expanding to Scotland and NI
- Article
- 26 Sep 2023
Tax checks are needed before renewing certain licences on or after 2 October 2023. In Scotland this applies to licences to drive taxis and private hire cars, operate a booking office and to be a metal dealer. In Northern Ireland this applies to licences to drive taxis.
Scotland’s deposit return scheme delayed
- Article
- 25 Apr 2023
The scheme that was due to commence in August will now be introduced in October 2025 at the earliest.
Scotland’s additional dwelling supplement: ICAEW responds to proposed changes
- Article
- 04 Apr 2023
ICAEW expresses disappointment at the scope of inherited interest rules and highlights possible improvements to the draft legislation.
Revenue Scotland consults on changes to additional dwelling supplement
- Article
- 28 Feb 2023
The 6% additional dwelling supplement (ADS) is charged on buying an additional residential property (dwelling) in Scotland. Revenue Scotland is consulting on changes to the rules, which will affect timelines, inherited property, small shares, divorce or separation, joint buyers, economic units, and local authorities.
A world of opportunities
- Article
- 02 Feb 2023
With an internationally recognised qualification behind you, the world really is your oyster. Two members tell us where the ACA qualification has taken them.
Jamie takes the prize
- Regional news
- 18 Jan 2023
Celebrating student success is a key part of ICAEW Scotland activities, and 2022 was no exception.
Impact investment key to Scotland’s net zero ambitions
- Article
- 16 Jan 2023
Strengthening Scotland’s ecosystem for impact investment would unlock billions in value for supporting the nation’s primary environmental goal, according to a report.
ICAEW Business Confidence Monitor
- Report
- 11 Nov 2022
Read the latest quarterly findings for Scotland.
Whisky: Scotland’s success story
- Regional news
- 15 Sep 2022
It’s an undisputed success story, accounting for 75% of Scottish food and drink exports in 2021, but does the Scottish whisky industry offer a template for success for the rest of Scotland’s food and drink sector?
Blockchain, cryptocurrency and security - In whom do we trust?
- Regional news
- 24 Mar 2022
On 1 March 2022, the ICAEW Scotland Tech Sub-Group has launched its inaugural roundtable titled ‘Blockchain, cryptocurrency and security - In whom do we trust?’
Investing in Scotland's Future: resource spending review framework, have your say
- Regional news
- 08 Feb 2022
The Scottish Government has issued its Resource Spending Review Framework for consultation and seeks feedback across three priority areas.
Software can tell companies which green energy to invest in
- Article
- 11 Jan 2022
Following the incredible hike in wholesale energy prices, “the economic benefits of generating on-site renewable energy have never been greater”, says chartered accountant Christopher Trigg.
Brexit planning: labels, logistics and whisky
- Article
- 02 Nov 2020
Ian Macleod Distillers Ltd is a Scottish independent company that has forged a strong reputation in the spirits industry. Its CFO, Mike Younger, talks Brexit, labels and logistics.
Business spotlight: pushing for tidal power
- Article
- 13 Aug 2020
It is convenient to tag green ideas onto economic recovery following a global pandemic. But when it comes to supporting the technologies that deliver green, what is really going on?
Displaying 1-22 of 22 results