Insights

15 January 2026

• Medical & Healthcare
• VAT & Duty

Following the decision in the VAT litigation of Isle of Wight NHS Trust, HMRC is now inviting businesses that have charged VAT on providing locum doctors in the last four years to apply for VAT reclaims.  The decision, opportunity, and suggested next steps are summarised in this blog from Glen Small.

09 January 2026

• Food & Drink

How was 2025 for businesses across the food & drink sector, and what is at the forefront as we move into 2026?
We’ve reached that time of year again where we launch our Johnston Carmichael food and drink sector survey and seek answers to our questions by listening to businesses leaders, from across the UK. 

06 January 2026

• Business Advisory
• Outsourced Finance Services

For many businesses on an accelerated growth journey, receiving private equity funding is a huge milestone that you’ll have been working towards for a significant period of time. Once you have received equity funding, it is likely that you will need to provide your investors with financial reporting on a regular basis. For many owner managed businesses (“OMBs”), this might not be something you’re used to doing, so this blog explains what you’ll need to consider for the next stage of your business journey.