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Filtered By Category: Specialisms

May 31 2016

EQ take part in the RSABI Great Glen Challenge

Categories: Agriculture

The RSABI Great Glen Challenge is in its 5th year, and 2016 will be the first year in which EQ has entered a team. This year’s event is taking place on Friday 26 August 2016 with a route spanning from Fort Augustus to Fort William while raising money for RSABI. Each member of the team more

May 31 2016

Farms and the Additional Dwellings Supplement

Categories: Agriculture

Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty Land Tax (SDLT) in Scotland from April 2015 and careful consideration needs to be given when purchasing a farm which includes residential properties due to the recent introduction of the Additional Dwellings Supplement (ADS) on second properties. When calculating LBTT on the purchase of a farm more

May 25 2016

EQ Leisure advises on major acquisition

Categories: Leisure

EQ Leisure recently advised on a seven figure tourist accommodation acquisition in central Scotland. Our involvement included exploring options for debt finance, structuring of the finance and ownership, VAT and capital taxes planning. EQ Partner, Graeme Davidson commented “We were delighted to be able to assist our client with this ambitious acquisition. Tourism contributes some more

May 24 2016

Trading Activities

Categories: Charities

The Charity Commission has published new practical guidance (CC35) on when and how charities may engage in trading. Unfortunately what constitutes as trading in a charity is not straightforward; however, a key feature of trading is the sale of goods or services. The identification of trading activities is important as trading profits may be taxable more

May 24 2016

Service charge changes

Categories: Leisure

Employers in the hospitality industry could face significant changes in the way they have to handle tips and service charges. The Government has published its Consultation Document which is aimed at addressing concerns regarding the collection and payment of tips and services charges to employees. Some of the proposals could have a major impact on more

May 24 2016

Scottish Hotel Awards – Success of EQ Client

Categories: Leisure

The 13th annual Scottish Hotel Awards, which celebrate the incredible talent and outstanding service found within the Scottish Hotel industry, were held recently at the Sheraton Grand Hotel in Edinburgh and EQ would like to congratulate all the fantastic businesses and individuals who were recognised on the night. Whilst EQ are delighted for all the more

May 20 2016

Case Study on VAT Treatment of Serviced Plots

Categories: Property & Construction

Our client had a few acres of bare land with outline planning permission for 12 houses. He could have sold the bare land to developers and received £1.2m. If he paid for services to be put in and connected up to each plot he would be able to sell the serviced plots for at least more

May 12 2016

Scottish Dental Show 2016!

Categories: Healthcare

EQ healthcare will be attending the Scottish Dental Show this weekend for the second consecutive year. The show is held at Braehead Arena, Glasgow, and it’s expected to welcome more than 2,000 dental professionals. EQ healthcare is experiencing a lot of activity in the dental sector and is currently involved with a number of exciting more