This concise guide outlines the devolved tax differences throughout the UK, including a table of the Scottish income tax changes due to come into force in April 2018.
How to budget for entertaining (and avoid a tax penalty)
Be budget aware and don’t entertain a tax penalty when it comes to entertaining clients or rewarding staff. Your budget might not stretch to a ticket to the Euros or a trip to the Olympics but whatever you choose, allowable deductions could make your budget go further.