Johnston Carmichael regularly provides expert industry opinion, economic commentary and guidance on legal and regulatory changes, to the media.
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For media enquiries, please contact Charlene Sweeney, The Big Partnership, on 0141 333 9585 or by email at: jcca@bigpartnership.co.uk.
David McBain
Audit Partner
25 April 2016
Distributable profits – do you know yours?The adoption of the measurement and recognition criteria of FRS 102 can affect your company’s distributable reserves. Do you know yours?
22 April 2016
Changes to tax treatment for overseas developers of UK propertyThe Government has announced significant changes, designed to ensure that overseas developers of UK property are subject to UK corporation tax on profits derived from such developments, regardless of whether or not they are resident in the UK for corporation tax purposes.
22 April 2016
Annual Tax on Enveloped Dwellings (ATED)ATED is an annual tax payable mainly by companies that own UK residential properties, but also applies to partnership where one of the partners is a company and collective investment schemes.
Mark Stewart
Edinburgh Office Head & Corporate Finance Partner
20 April 2016
Johnston Carmichael strengthens Infrastructure and Renewables offeringJohnston Carmichael’s expertise in the infrastructure and renewables sectors has been bolstered by the addition of a new team who have joined the firm this month from RSM UK.
19 April 2016
Scotland Act 2016The Scotland Act 2016 completed its path through Parliament last month with Royal Assent received from Her Majesty the Queen.