Making Tax Digital
Making Tax Digital for Income Tax: What Scottish Sole Traders Need to Know
HMRC's Making Tax Digital (MTD) for Income Tax Self Assessment is on its way — and if you're a sole trader earning above £50,000 (dropping to £30,000 in 2026), you need to act now. We break down what changes, when, and exactly what you need to do to stay compliant.
Business Structure
Sole Trader vs Limited Company: Which Is Right for Your Scottish Business?
One of the most common questions we get from new and growing business owners is whether to operate as a sole trader or set up a limited company. The answer depends on your income level, risk appetite and long-term plans. Here's our honest comparison to help you decide.
Property Tax
Section 24 and Scottish Landlord Tax: What Buy-to-Let Owners Must Understand in 2025
The mortgage interest relief restriction (Section 24) has fundamentally changed the maths for buy-to-let landlords across the UK — and Scottish landlords face additional complexity with LBTT and Scottish income tax rates. Here's what you need to know to protect your returns.