A recent survey by the Fraser of Allander Institute reveals that 57% of Scottish businesses have felt little to no impact from recent income tax changes, while 34% reported significant effects, particularly in construction. Challenges highlighted by businesses include recruitment difficulties due to higher taxes leading to increased wage demands, raising concerns about Scotland's competitiveness. In Ukraine, a draft budget indicates the reinstatement of mandatory payments for the Unified Social Contribution for individual entrepreneurs, marking a return to pre-war tax obligations. Meanwhile, in the US, high-net-worth individuals are adjusting their tax strategies in anticipation of potential changes to estate tax laws, amidst a tightening presidential race. In the UK, business owners are rapidly planning for possible tax increases on Capital Gains and Inheritance Taxes ahead of the October budget, with many aiming to finalize transactions before any changes take effect. The overall atmosphere across these regions reflects a growing urgency among businesses and individuals to navigate an evolving tax landscape.