In the final technical article of the series, Neil Macleod explores the post-Autumn Statement position of trusts and their trustees in light of tax allowance changes
In the second of a series of post-Autumn Statement technical articles, Les Cameron looks at en vogue bonds – but also questions if they have ever been out of favour…
In the first of a series of articles unpicking the consequences of last year’s Autumn Statement, Mark Devlin explores how it will affect SME business owners extracting their profits…