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Member Articles


The Liability Before Christmas...

With Christmas fast approaching, as an employer you will want to be conscious of the potential tax implications that can arise around the provision of gifts and entertaining to your employees during the festive season. ...

The Impact of Change in the Energy Sector

Scotland, along with the rest of the world, is being challenged on its climate impact that we know must be addressed. Aberdeen, as a recognised energy hub and the entire north east of Scotland – indeed the whole nation ...

Surviving Current and Future Challenges in Construction

After trading through the uncertainty of 2020, Scotland's construction sector is not out of the woods yet. Demand has returned, strongly driven by infrastructure spending and by demand for private housing. However, this ...

Data Analytics: The Future is Already Here

If you type “What is the future of audit?” into Google (other search engines are available) there are a range of themes and opinions evident. One prediction is the break-up of the dominance held by the global audit f ...

Tax Considerations for the Energy Sector

Following what has been a very challenging 16 plus months for Energy Sector businesses, along with most other business, the world is starting to settle back into ‘normality’, whatever that may be now. It is hopeful ...

Research Report on Getting the Economy Back on Its Feet: A Survey of Owner Managed Businesses

AAB has been working in conjunction with the Association of Practicing Accountants (APA), a network of 17 professional service firms who collaborate on industry issues enabling better representation and support to the ...

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