14 December 2022
Last week our offices in Inverness and Elgin got together for a Christmas lunch. We gathered at the Laichmoray Hotel in Elgin. The food was good, the service was relaxed and efficient and the company was excellent. We finished lunch at around 8.30pm, with a few drinks in the bar. A very enjoyable occasion.
“All life demands Struggle. Those who have everything given to them become lazy, selfish, and insensitive to the real values of life. The very striving and hard work that we so constantly try to avoid is the major building block in the person we are today.” Pope Paul VI
When the trade and assets are sold by a taxable person as a going concern, the buyer will inherit the seller’s turnover for registration purposes. So, where the seller was registered on a compulsory basis, the buyer will have to register from day 1. However, the transfer will then be outside the scope of VAT
Every week we take a look at what is trending in the accountancy and tax press and share items that we think will interest you. However, these are only outlines and where they relate to tax planning should not be acted upon without looking into them more completely as everyone’s circumstances are particular to them.
I am late! This should have been last Tuesday. Yes, it’s 6.20 am and I am sitting down to do my usual Tuesday morning routine. But I should have been doing this last Tuesday. But last Tuesday I was more than likely in bed and asleep in Glasgow. Helen and I got away for a