The past few months have been very challenging for the majority of businesses, large and small.  Not just locally or nationally, but on an international basis, requiring owners, managers and directors to juggle various important factors such as staffing levels, financing options and cashflow implications, let alone the issues and changes arising in everyone’s personal lives.    

Individuals relocating from, or to the US can face particularly challenging tax situations when compared to other jurisdictions, not least dual reporting requirements and very conflicting approaches to taxing the same sources of income or gains.

As featured in The Scotsman Annual Deals Supplement AAB's Edinburgh Managing Partner & Head of Deals in the Central Belt, Lyn Calder, reflects on M&A activity in the family business sector.

Scotland’s Food and Drink sector is vitally important to the Scottish Economy. Consistently Food and Drink is Scotland’s top export sector, latest HM Revenue and Customs statistics shows that, for 2018, food and drink exports totalled £6.3bn. Of this, £2.3bn were to the EU. 

The last few weeks have been filled with speculation about what the Chancellor’s expected October budget would contain and everyone was braced for increased tax rates in some shape or form. However, with the budget now pushed back to the Spring of 2021 the Chancellor instead delivered his Winter Economy Plan with a range of measures to support jobs and businesses over the next few months.

As featured in The Scotsman Annual Deals Supplement AAB's Head of Corporate Finance, Douglas Martin, reflects on the busiest areas of the sector.