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Andrew Smart

Aberdeen, London
As seen in: Apple Podcasts, Dailymotion, Forbes, Medium, MSN New Zealand, MSN UK, The New York Times, BBC, Golfweek, Scribd and
SEO Reporter at Newsquest and blogger. he/him 🏴󠁧󠁢󠁳󠁣󠁴󠁿 🏳️‍🌈 andrew.smart@newsquest.co.uk

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Articles

Charities SORP 2026: Trustee Annual Report compliance

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By Andrew Smart
| aab.uk
With the Charities SORP 2026 finally upon us, organisations across the country are still getting to grips with what the changes mean in practice. For many, the same questions keep coming up; what’s changed? How does it affect us? And what can we do to stay compliant? To help answer these questions, our Non-Profit Team had the pleasure of welcoming clients to our Glasgow office for a session explaining the new rules, specifically the trustee annual report requirements.
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Impact on Commercial Property SIPPs

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By Andrew Smart
| aab.uk
As the nation continues to digest and scrutinise the contents of the 2025 Autumn Budget, it is worth revisiting the changes announced in 2024, which introduced significant reform to UK Inheritance Tax (“IHT”). While much attention has focused on the changes to Agricultural Relief and Business Relief from April 2026 and the farmers’ protests, which arguably resulted in the recent U-turn, there were also major changes announced for IHT and pensions – taking effect from April 2027.
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5 ways employers can prepare now

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By Andrew Smart
| aab.uk
A significant change to UK employment law is approaching. Both employers and employees will need to understand how the Employment Rights Act 2025 will impact them. The Act received Royal Assent in December 2025, with key changes being phased in throughout 2026 and 2027. In this blog, we’ve outlined everything you need to know about the changes coming into force this year, and how you can prepare.
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