Member Articles

As we enter a new year, there’s always a focus on looking ahead. With a different take on this, our Restructuring and Insolvency Director, Shaun Walker, reflects on how historic lessons can be learned for today’s bus ...

As a University of St Andrews graduate, I was interested to read the Times article earlier this year that nearly one in five students at St Andrews are American. The university has always been popular with Americans as w ...

The UK currently taxes capital when you sell an asset at a profit through capital gains tax and on death through inheritance tax which is two out of the three possible capital taxes. With the current economic uncertainty ...

Why is a Will is an essential part of financial and estate planning? In recent news, the tragic and untimely passing of singer Liam Payne has prompted important conversations around estate planning. While the full circu ...

With global news and tariffs taking up the headlines over the last few days, it can be easy to forget that, on a domestic level, we are starting a new tax year. So, now we are at the start of the 2025/26 tax year, what ...

As part of the finance team, you will be required to keep up with the latest changes to tax legislation. As a firm, we at Mercer & Hole work with a wide range of businesses across a plethora of industry sectors, so w ...