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.
More Gravita Team Members
Insights
Government announces major increase to agricultural and business property relief thresholds to £2.5 million
23rd December 2025
Written by: Kelly Fern
Perhaps an early Christmas present to business owners and farmers alike. As announced today (23rd December 2025), the government has confirmed a significant change to the inheritance tax treatment of agricultural and business assets, following widespread feedback...
What organisations need to know before starting a grant funded project
19th December 2025
Written by: Alan Sanders
Grant funding can help you to access opportunities and deliver ambitious and meaningful work. But securing the funding is only the beginning. To get the most out of it, stay compliant and avoid problems later...
Hotel La Tour loses at the Supreme Court
17th December 2025
Written by: Sandy Cochrane
The UK Supreme Court has ruled against Hotel La Tour Limited, confirming that VAT on professional fees incurred when selling shares cannot be reclaimed — even when the proceeds fund taxable business activities. The decision...
UK Automatic Exchange of Information changes: who needs to register by 31st December 2025?
17th December 2025
Written by: Thomas Adcock
You are probably already aware that the UK has recently adopted changes into legislation that require certain entities to register for the Automatic Exchange of Information (AEOI) regime that is operated by HMRC. This is...
Which exit strategy should you choose based on your situation?
16th December 2025
Written by: Clare Boden
Choosing how and when to exit your business is likely to be one of the biggest decisions you will make. The right route depends on the life you want after the sale, in part driven...
How does salary sacrifice work and what will change from April 2029
15th December 2025
Written by: Kelly Fern
Under a salary sacrifice arrangement, an employee agrees to forgo part of their salary in exchange for an equivalent pension contribution paid directly by their employer. Talk to us What are the benefits of using salary sacrifice...