Johnston Carmichael regularly provides expert industry opinion, economic commentary and guidance on legal and regulatory changes, to the media. 

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Alexandra Docherty

Alexandra Docherty

Partner and Head of Private Client Tax

2 February 2016

Pension changes

From 6 April 2016, additional rate taxpayers with income in excess of £150,000 will have the pension annual allowance for the year restricted.


27 January 2016

Land and buildings transaction tax changes

The Scottish government issued draft legislation on 27 January 2016 revising the Land and Buildings Transaction Tax (LBTT) provisions.