Ian MacGillivray
Associate Director, Tax
Ian MacGillivray is an Associate Director in Gravita’s Tax Consultancy Team and advises personal and corporate clients and other firms of accountants on tax, including assisting in enquiries by HMRC, inheritance tax, SDLT and the Construction Industry Scheme.
Insights
Why now could be the moment to review your asset plans before the 2025 Autumn Budget
6th November 2025
Written by: Ian MacGillivray
As usual, the Press and media organisations have been busy speculating about what will be in the Budget which the Chancellor Rachel Reeves will deliver on 26th November 2025. Talk to us This has led...
What to do if you receive an HMRC letter about crypto tax
5th November 2025
Written by: Dion Laycock
HMRC has started contacting individuals it believes may have under-reported income or gains from crypto transactions. These “one to many” letters, often known as nudge letters, are being sent to taxpayers whose records suggest they...
Understanding the talk around a UK exit tax before the 2025 Budget
4th November 2025
Written by: Michaela Lamb
With less than a month to go before Rachel Reeves Autumn 2025 Budget, rumours are abound as to how she is going to plug the blackhole in the economy. From a Wealth Tax to the...
Budget 2025 predictions: Potential 1% hike in Basic Rate of Income Tax
29th October 2025
Written by: Nikhil Oza
The rumour mill will not stop spinning in the run up to the Chancellor’s Budget on 26th November 2025, but the latest news around Income Tax is likely to upset a huge proportion of the...
Understanding the changes to the VAT penalty regime
28th October 2025
Written by: Ashraf Cuerdo
Keeping on top of VAT obligations is more important than ever, and the rules around penalties have recently changed. If you want confidence that your business is staying compliant while managing cash flow effectively, our...
Supreme Court decision in the Hotel La Tour case expected soon
27th October 2025
Written by: Sandy Cochrane
The Supreme Court is expected to release its decision shortly in the Hotel La Tour Limited case, which could have a major impact on how VAT is recovered on costs linked to share disposals. Talk...