The other day, we were speaking to a fellow accountant who was thinking about using an AI tool to respond to client emails. Like all of us, he is busy. So, if a tool could help him reply faster, clear his inbox and save a little bit of time each day, why not use it? But the more we talked about it, the more we started to question whether client emails were really the right place to save time. There is a big difference between using AI to help with something behind the scenes and letting it become the voice your clients hear when they contact you. And if that voice starts to sound generic, lazy, or as though nobody has really thought about what they asked, it can start to cheapen your business. AI writing is getting easier to spot When AI writing first became widely available, it was impressive. You could type in a few prompts and, within seconds, it would produce something that looked polished and professional. But now, because we all see so much of it, AI-generated content is easy to recognise. It has a certain rhythm. It can sound very smooth, but still empty. It has that uncanny way of using a lot of words without actually saying anything specific. And now one of the biggest giveaways is the repeated use of phrases like: “It’s not just about X, it’s about Y.” You see that structure everywhere. It appears in blogs, website copy, emails, and it's all over LinkedIn! And once you notice it, you can’t unnotice it. AI also loves short, dramatic lines for emphasis. Like this. I guess it thinks this sounds more powerful, or something. Most of the time, the writing won’t be technically bad. It will be fine. But “fine” is not always good enough when you are trying to build trust with clients. Clients are paying for you People choose a business for all sorts of reasons: the product, the service, the advice, the quality of the work, or simply because it makes their life easier. But often, a big part of what they are buying into is you.  That is why the human element matters. Clients and customers want to know that someone understands their situation, has thought about what they need and can guide them properly. So, what happens if a client opens an email from your business and it immediately feels like it has been written by a chatbot? Could they start to wonder whether they are getting the level of care and attention they thought they were paying for? If the email feels like something they could have generated themselves in ChatGPT, it weakens the sense of value. Efficiency has its limits At the start of the AI boom, many businesses were keen to show they were using it. Yes, there was a novelty factor, but more importantly, it made them look up to date with the latest tech. And, of course, there are plenty of tasks where AI can be genuinely useful. But not every task should be automated. Not everything should be made faster. Some things are better because a person has taken the time to think about them properly. A considered reply to a client may take longer than an AI-generated one, but it can strengthen the relationship and show that you have taken the time to respond properly. It's strange to say, but we may now actually be reaching the point where a business stands out by not using AI. Where AI does make sense None of this means that we should stubbornly cover our eyes and pretend AI tools had never been invented. We use them selectively to help our team with internal systems, processes, planning, summarising meeting notes and reducing the time we spend on repetitive admin tasks. And from what we have seen, that is where AI seems to work best. Anything creative, personal or client-facing deserves much more care. That includes emails, proposals, advice, website copy, social media posts and anything that shapes how people see your business. Yes, doing more of this yourself will take longer. But that isn’t a problem that needs to be fixed. How we can help At Inglis, we take client relationships seriously. We use technology where it helps us work efficiently, but we would never want our clients to feel fobbed off or handed over to a robot. We genuinely care about the people and businesses we work with. If you would like to find out more about working with us please contact us on 01904 787 973 or book a call with Donald Inglis .

When you separate from your spouse, there are understandably far more important things to focus on than tax. But, once things begin to settle, it’s worth understanding how separation can affect your tax position. Changes introduced in April 2023 to the post-separation window mean that you may now have up to three years to move assets between you and your spouse on a no-gain/no-loss basis in many cases. But what does this mean for your tax? How the no-gain/no loss basis used to function Generally, when you transfer assets between you and your spouse, this is treated as being on a no-gain/no-loss (NG/NL) basis. This basically means that you can transfer these assets without any capital gains issues or additional tax to pay. However, this treatment was only available if you were married and living together in the tax year. The spousal benefit used to cease at the end of the tax year in which you were permanently separated. Transfers after that point were deemed to take place at market value, as you and your spouse remain ‘connected persons’ until the time of your divorce. The departing spouse could continue to treat their absence from the former matrimonial home as if it was their only or main residence. But to do this, the property had to remain the principal residence of the other spouse, and the departing spouse had to be living somewhere that didn’t qualify for Private Residence Relief (PRR) (e.g. they were living in rented accommodation away from the matrimonial home). What does the extension to the post-separation window mean? That ‘post-separation window’ has now been extended to include up to three tax years following the end of the tax year in which the couple separate. The departing spouse may also be able to continue treating the former matrimonial home as their principal residence in certain circumstances, even if another property could potentially qualify for relief. The legislation is based on ‘disposals’, so only disposals made on or after 6 April 2023 (or in the year of separation) qualify for the NG/NL treatment. So, what does this mean in real terms for your tax position and your ability to transfer assets to your ex? If you separated before 6 April 2023 (say March 2021) then you and your spouse would have up to three years from the end of the tax year you separated (i.e. starting 6 April 2021) to make any NG/NL transfers. But these transfers must be made on or after 6 April 2023. The window would close on 5 April 2024. The three-year window ends at the earlier of the end of the third tax year after the tax year of separation, or the date the divorce, annulment or dissolution is finalised. However, transfers made under a formal divorce or separation agreement or court order can still qualify for no-gain/no-loss treatment without any time limit. It may be that you and your ex have missed the three-year time frame. If this is the case, transfers made under a formal divorce or separation agreement or court order may still qualify for no-gain/no-loss treatment. Talk to us about the tax aspects of moving assets between spouses after separation The rules around separating couples and Capital Gains Tax changed significantly from 2023, giving separating spouses and civil partners more time to transfer assets on a no-gain/no-loss basis in many situations. Although it shouldn’t be your main focus, if you would like talk to us about the tax and related consequences that can arise from the division of assets following separation, we’d be happy to help. Call our office on 01904 787 973 or book a call with Donald Inglis .