Business factsheets

Pensions

Pensions are an important consideration for all and become more so the older you get but what are the rules?

Occupational pension schemes: trustees' responsibilities
Employers can help promote retirement benefits for their employees in a number of ways including occupational schemes.
Pensions - automatic enrolment
Outlines employers' responsibilities under Pensions Auto Enrolment. The government has placed greater responsibility on employers to provide access to pension provision.
Pensions - tax reliefs
We set out the tax reliefs available to members of a Personal Pension scheme.
Pensions - tax treatment on death
Details of how pension funds are treated for tax on death.
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Maximise your capital allowances

Changes from the Autumn Budget.

Latest business news

07 Jan

Scottish Budget 2018 income tax changes

Finance Secretary Derek Mackay delivered the 2019/20 Scottish Draft Budget on Wednesday 12 December 2018 setting out the Scottish government's financial and tax plans.

07 Jan

Scottish Budget 2018 property tax changes

In the 2019/20 Scottish Draft Budget, Derek Mackay announced changes to Scottish Land and Buildings Transaction Tax.