Factsheets Personal tax Whether it's completing your self assessment return or minimising your tax exposure, we can help you. Charities in Scotland: trustees' responsibilitiesWe consider the various responsibilities of being a Scottish Charity Trustee with particular emphasis on accounting and audit requirements.Child Benefit chargeA guide to the income tax charge relating to Child Benefit for higher earners.Enterprise Investment SchemeWe look at how qualifying companies can get access to equity investment from new and, in some cases, existing shareholders.Furnished holiday lettingsA guide to the tax rules governing FHL.Giving to charityA guide to giving tax efficiently.Individual Savings AccountsISAs are tax-exempt savings accounts available to individuals.Lasting Powers of AttorneyAn introduction to the LPA rules.Non-domiciled individualsAn introduction to the taxation in the UK of income arising outside the UK for non UK domiciled individuals.Pensions - tax reliefsWe set out the tax reliefs available to members of a Personal Pension scheme.Personal tax - self assessmentA guide to the personal tax return.Personal tax - when is income tax and capital gains tax payable?We look at the area of self assessment, the responsibility for this and also the rules and penalties to be aware of.Property investment - buy to letKey elements of buy-to-let.Property investment - tax aspectsInvestment in property continues to be a popular form of investment. On the basis that the investment appears to make commercial sense what tax factors should you take into account?Seed Enterprise Investment SchemeThe new tax advantaged venture capital scheme.Statutory Residence TestThe Statutory Residence Test provides, through a series of tests, a definitive process to determine the UK residence status of any individual. That status applies for income tax, capital gains tax and inheritance tax purposes.Taxation of the familyWe look at how family members and structures can affect tax purposes.Tax-Free ChildcareTax-Free Childcare provides tax relief for individuals on their qualifying childcare costs. This factsheet considers the key principles and requirements.Venture Capital TrustsAn introduction to shares in VCTs.