Publications

VAT Matters – Summer 2019

The Summer 2019 edition of our VAT Matters newsletter is now available to download, featuring: Reduced VAT rating for energy saving materials Sale & leasebacks – a tale of two courts How should I claim VAT on fuel? VAT recovery of employee legal fees If you have any comments or feedback about VAT Matters, please […]

Research and Development Tax Relief brochure

Download our guide to Research and Development tax relief.

Summer 2019 Rural Newsletter

Our Summer 2019 Rural Newsletter is now available to download. This edition covers: Upcoming regulations affecting the sector Making Tax Digital Tax update, including timing of expenditure, new building allowance, and VAT for renewables infrastructure The Scottish Rural Awards If you have a rural business query, contact Rory Kennedy our Rural Estates Partner today at […]

How do I import goods from outside the EU – now and after Brexit?

The way in which UK businesses buy goods from the EU will change once the UK leaves the EU. Our Brexit date has yet to be decided and it is likely that there will be a transitional period before we finally leave the EU, however UK businesses will have to consider the implications of how […]

VAT: HMRC targeting charities advertising on social media

As trusted advisors to both advertisers and charities, it has been brought to our attention that HMRC are actively targeting charities who obtain zero rate VAT on social media advertising. This includes any advertising completed on social media platforms. HMRC’s stance on this matter is affecting both businesses which supply social media advertising to charities, […]

Comment On – Enterprise Investment Scheme

2019/2020 Payroll calendar

Chiene + Tait has released our 2019/2020 payroll calendar detailing all the key dates you need to know. The calendar includes: Bank and Public Holidays PAYE and NI deadlines P60, P9D and P11D dates Self assessment tax return deadlines

Entrepreneurial Tax Services

The Chiene + Tait Entrepreneurial Tax team assists companies and investors on corporate transactions throughout the life-cycle of a company. Click the download button to find out if we could help you.

VAT Matters – Spring 2019

The Spring 2019 edition of our VAT Matters newsletter is now available to download, featuring: Revised VAT accounting for the construction industry Making Tax Digital: are you ready? News Corp vs HMRC: an update Sports clubs and zero-rating on new charitable buildings An Option to Tax in the UK We hope you enjoy it! If […]

Connect Winter 2018/19

The winter 2018/19 edition of our client newsletter Connect is available to download, featuring: Guide to Making Tax Digital Autumn Budget 2018 Health and wellbeing at Chiene + Tait Research & development tax relief Rules for non-resident landlords Heritage projects Pension contributions We hope you enjoy it! If you have any comments or feedback about […]

Making Tax Digital

Download our guide to Making Tax Digital, prepared in November 2018. The guide contains: A flowchart to see what actions you need to take A guide to different actions depending on your accounts software A timeline of Making Tax Digital actions

Research & Development Tax Relief – How It Works

Find out how the process of claiming R&D Tax Relief works in our handy infographic.

Autumn Budget 2018 Summary

Read our summary of the Autumn Budget 2018, delivered by Chancellor of the Exchequer Philip Hammond on 29 October 2018.   You can also read a summary of some of the Budget’s key benefits for charities.

Software newswire: a Making Tax Digital mythbuster

There are many myths surrounding Making Tax Digital, so here’s our special mythbuster which offers the facts.    

VAT Matters – Autumn 2018

The second edition of our new VAT Matters newsletter is available to download, featuring: Dwelling vs Relevant Residential Purpose (RRP) – Case law summary VAT Return: what goes where VAT in the news – Brexit & MTD VAT treatment of sports clubs Case law studies – Recent cases which illustrate that VAT law is struggling […]

Connect Summer 2018

The summer 2018 edition of our client newsletter Connect is available to download, featuring: C+T Win Big at the Scottish Accountancy and Finance Awards. Brexit and VAT. Open Banking. Charity Pensions. Childcare Vouchers. Life Insurance. The Future of Audit. C+T’s ImpaCT Day. We hope you enjoy it! If you have any comments or feedback about […]

Charities brochure

Download our brochure describing our services for, and work with, charities of all types across the UK.

Summer 2018 Rural Newsletter

Our Summer 2018 Rural Newsletter is now available to download. Covering a range of topics related to the rural business sector, this edition features: How Unoccupied Property Relief affects Shooting Rates The C+T Scottish Game Fair debate on the ethical commercial shoot Making Tax Digital: what actions to take now C+T’s charity fishing competition: register […]

GDPR: Five things to consider for your payroll

Now that the new General Data Protection Regulations (GDPR) are in force. The new regulations have a significant impact on how your businesses store and use client data. It can also have a big impact on your payroll department. Find out more by downloading our infographic.

FIFA World Cup 2018 Prize Money

The 2018 FIFA World Cup is currently in full swing and for the 32 nations who qualified, it can provide a huge financial reward. Find out more in our infographic.

Scottish Game Fair 2018

Join us for a breakfast panel debate, discussing key environmental and ethical issues impacting the future of commercial shooting. Please click the button to download.

Direct Debit Collection Solution

Chiene + Tait is a Bacs Approved Commercial Bureau and offers a direct debit collection solution. Find out more in our infographic.

Making Tax Digital: actions to take now

Making Tax Digital (MTD) for VAT is coming – and simply submitting VAT returns online isn’t enough to comply. All organisations with a taxable turnover over the VATthreshold will need to use MTD to report on their VAT from April 2019. Find out more about the actions you need to take now in our flyer […]

Chiene + Tait LLP: Standard Terms of Business 2018

Pension Deficits Seminar – Slidepack

Download the slide pack from our recent Pension Deficits seminar for not for profit organisations here.

Payroll Services Factsheet

Comment On – Gift Aid Small Donations Scheme (GASDS)

Payroll Calendar 2018/2019

Click here to download the Payroll Calendar for 2018/2019.

VAT Matters – Spring 2018

The first edition of our new VAT Matters newsletter is available to download, featuring: HMRC: VAT enquiry survival guide Heritage Trust Projects: VAT recovery issues Case Law Study: Complexity of the VAT property rules Brexit: impact on UK importers overview We hope you enjoy it! If you have any comments or feedback about VAT matters, or would like […]

Comment On – Reforms to Corporation Tax Loss Relief

As of 1 April 2017, wide ranging reforms of the tax loss rules for companies apply. The reforms introduce two main changes to the use of corporation tax losses as follow: A greater flexibility to the use of losses carried forward (Relaxation) A cap on the utilisation of losses available for offset for larger businesses […]

Land & Buildings Transaction Tax (LBTT) – Tenants Take Note!

On 1 April 2015 Land & Buildings Transaction Tax (‘LBTT’) replaced Stamp Duty Land Tax (‘SDLT’) in Scotland.  A major difference between LBTT and SDLT is that under LBTT tenants of commercial leases need to submit subsequent LBTT returns to Revenue Scotland every third anniversary of the lease.  This means that the first three-yearly returns […]

Preparation of Accounts

We can prepare and advise on charity accounts of the type known as ‘receipts and payments’ as well as those prepared on the ‘accruals’ basis. Find out more about the available options and factors in our infographic.

External Scrutiny Requirements

All charity accounts are subject to what is called ‘external scrutiny’ which means they will require an independent examiner or an audit. Find out more about what factors that are taken into consideration in our infographic.

Tax Rates Card 2018 – 2019

Download our free Tax Rates Card 2018 – 2019 containing information on: Scottish Rates of Income Tax Inheritance Tax Property Taxes Capital Gains Tax Corporation Tax Plus much more!

Retail Gift Aid

The newly created HMRC Gift Aid Working Group was set up to provide discussions on Gift Aid (including the General Data Protection Regulation, High Rate Tax Relief, retail Gift Aid, a possible Gift Aid helpline for smaller charities and the effect of the digital age on Gift Aid). For more information on the retail Gift […]

Charity Tax Commission : Review of UK Charity Tax Treatment

Charity SORP Changes

The SORP making body has recently confirmed, in its Invitation to Comment on Draft Update Bulletin 2 issued in February 2018, that it will not be issuing an updated SORP, and instead the December 2017 amendments to FRS 102 will be brought into charity accounting by issuing a second Update Bulletin. For more information on […]

Comment On – Reforms To Corporation Tax Loss Relief

Scottish Rate of Income Tax Comparison

From April 2018 everyone in Scotland will pay different tax rates from the rest of the UK. Find out more about what rates of tax people in Scotland will pay in our infographic.  

Comment On – Gift Aid

Connect newsletter – Winter 2017/8

The winter 2017/8 edition of our client newsletter Connect is available to download, featuring: The recent UK and Scottish Budgets Our new Audit Partner, Barry Truswell Electric cars and their tax implications Negotiating a Corporate Finance deal ‘Pivoting’ your organisation in light of the Barclay rates review The tax reliefs available to those in the […]

Rural Business Update – Winter 2017

Please find here our rural business newsletter. Click the button below to download.

Research & Development Tax Relief: stats and facts

Research & Development (R&D) Tax Relief is a tax incentive to boost innovation in companies operating in the UK. HMRC recently published its statistics for 2015-2016, showing a significant increase in the number of successful claims. But how does it affect Scotland? Find out more in our infographic.

Comment On – Museums and Galleries Tax Relief

Film Tax Relief

Film Tax Relief is a tax incentive for film production companies operating in the UK. Find out more about whether you may qualify and how much you can claim in our infographic.   Also download our Video Game Tax Relief infographic here.

Video Games Tax Relief

Video Games Tax Relief is a tax incentive for video games companies operating in the UK. Find out more about whether you may qualify and how much you can claim in our infographic. Also download our Film Tax Relief Infographic here.

Autumn Budget 2017 Summary

Read our summary of the Autumn Budget 2017, delivered by Chancellor of the Exchequer Philip Hammond on 22 November 2017. You can also read our summary of changes introduced to help charities.

Tips for trustees

Our infographic showing top tips for charity trustees.  

AGN Report: Cyber Security: The international threat to business continuity

Comment On – the Common Reporting Standard (CRS): Impact on Partnerships

Download and read our Comment On – the Common Reporting Standard (CRS), and its implications for partnerships. We have produced separate Comment Ons the CRS showing its impact on: charities trusts companies

Comment On – the Common Reporting Standard (CRS): Impact on Trusts

Download and read our Comment On – the Common Reporting Standard (CRS), which could have important regulatory implications for your trust. We have produced separate Comment Ons the CRS showing its impact on: charities companies partnerships 

Comment On – the Common Reporting Standard (CRS): Impact on Companies

Download and read our Comment On – the Common Reporting Standard (CRS), and its implications for companies. We have produced separate Comment Ons the CRS showing its impact on: charities trusts partnerships 

Comment On – Annual Tax on Enveloped Dwellings (ATED)

Download our Comment On factsheet about ATED – the Annual Tax on Enveloped Dwellings, with the latest information as of February 2019.

Research & Development Tax Relief

Find out more about Research & Development Tax Relief in our infographic. Simply click the button to download.

Comment On – the Common Reporting Standard (CRS): Impact on Charities

Download and read our Comment On – the Common Reporting Standard (CRS), which could have important regulatory implications for your charity. We have produced separate Comment Ons the CRS showing its impact on: trusts companies partnerships 

New Rules to Qualify for EIS Tax Relief – Rule No. 6

New Rules to Qualify for EIS Tax Relief – Rule No. 5

New Rules to Qualify for EIS Tax Relief – Rule No. 4

New Rules to Qualify for EIS Tax Relief – Rule No. 3

New Rules to Qualify for EIS Tax Relief – Rule No. 2

New Rules to Qualify for EIS Tax Relief – Rule No. 1

Comment On – Theatre Tax Relief

Comment On – Changes to Dividend Taxation

Comment on – Pensions auto enrolment

Micro Entities explained

Shared Parental Leave explained – employers

Shared Parental Leave explained – employees

Comment On – Scottish Income Tax

Comment On – The Charity Test

Comment On – Restricted Funds Reorganisation

Comment On – RSL Tax Update

Comment On – Orchestra Tax Relief

Comment On – Becoming a Scottish Charity

Comment On – LBTT for Resi Properties – Second Homes Supplement

Comment On – Land Remediation Tax Relief

Comment On – Capital Allowances

Comment On – Business Premises Renovation Allowances

Comment On – Changes to Annual Tax on Enveloped Dwellings

Comment On – VAT on the Provision of Self Storage

Comment On – VAT Conversion of Redundant or Derelict Buildings

Comment On – VAT and Shooting

Comment On – Seed Enterprise Investment Scheme (SEIS)

Comment On – R&D Tax Relief

Comment On – Patent Box

Comment On – Forecasting

Comment On – Cashflow Management

Comment On – Business Plans

Comment On – Annual Investment Allowance

Comment On – Accounting Software Services

Comment On – Benefit in Kind Update

C+T Pensions Brochure

C+T VAT Services for Accountants Brochure

C+T Charity VAT Diagnostic Leaflet

C+T Private Client Brochure

Comment On – Higher tax rates on capital distribution from MVLs

Comment On – Rural Land Opportunities and Obligations

Comment On – Persons of Significant Control

Comment On – Benefits of Having an External Audit

C+T Social Housing Brochure

Comment On – Tax and the Family

Comment On – Planning for Retirement

Comment On – Tax Planning

Comment On – Savings and Investments

Comment On – Estate Planning

Comment On – Giving it Away