Leading independent accountancy and business advisory firm Johnston Carmichael has announced the appointment of Glen Small as Head of Construction and Property, strengthening its commitment to supporting one of the UK’s most vital and dynamic sectors.

Glen joined Johnston Carmichael in April 2022, bringing extensive experience from Big Four firms, where he specialised in advising clients across housing, real estate, and large-scale construction projects.

He has extensive expertise in helping developers of housing, care homes, and charitable buildings mitigate irrecoverable VAT costs through strategic structuring, including VAT-efficient supply chains, design and build contracts, and golden brick arrangements. Glen has also supported PFI providers in defending HMRC challenges related to VAT recovery on utilities and staffing.

His new role marks a significant milestone for Johnston Carmichael as the firm continues to expand its sector-focused advisory offering and integrated expertise across its offices and service lines.

With a career deeply rooted in property and development - and a personal connection to the trades through his family background - Glen brings both technical insight and genuine passion for the industry.

Glen said: “The construction and property sector underpins so much of our economy, from housing and education to healthcare and commercial development. Our clients are facing increasing financial, legislative and regulatory pressures and Johnston Carmichael is uniquely placed to help them navigate that complexity. We’re also seeing growing demand for specialist advice across the UK, as businesses adapt to new market dynamics and opportunities within the built environment.

“Having grown up around construction with my dad being a stone restorer, I’ve seen first-hand the impact that great projects can have on communities. I’m excited to lead a team that combines real sector understanding with the technical expertise to help our clients deliver better outcomes, both for their businesses and for the wider economy.”

Johnston Carmichael has long been a trusted adviser to Scotland’s construction and property sector, drawing on decades of experience across tax, audit, corporate finance and strategic reorganisation. The firm has supported well over 1,000 clients, including many of the country’s leading developers and property businesses.

The appointment of Glen coincides with the continued strengthening of the firm’s Construction and Property Leadership Team, which now brings together a diverse mix of senior specialists from across tax, audit, business advisory, corporate finance, and marketing. In total, the wider team comprises 20 professionals spanning multiple geographies and disciplines, ensuring a fully integrated approach to advising clients on all tax and business advisory matters. With deep sector expertise and a strong regional presence across the UK, the team reflects the firm’s commitment to supporting clients at every stage of the construction and property lifecycle.

Lynne Walker, CEO at Johnston Carmichael, said: “Glen’s appointment reflects both the scale and importance of the property and construction sector to our clients and to the economy. He brings a combination of deep industry experience, commercial insight, and an ability to connect teams across the firm.

“Our ambition is to work alongside the businesses shaping Scotland’s built environment, helping them to grow sustainably, adapt to new challenges, and drive the sector forward. With Glen’s appointment, we are now even better placed to provide market-leading advice and support, helping our clients navigate opportunities and challenges with confidence.”