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
26 April 2016
Company Secretarial UpdateThe Small Business, Enterprise and Employment Act 2015 has introduced a number of changes to company law in the past year, including, amongst other areas, the acceleration of the company strike-off process, introduction of the requirement to consent to act as an officer of a company, and the protection of a director’s day of birth on the public record.
David McBain
Audit Partner
25 April 2016
Modern Slavery Disclosures are liveThe UK’s ground-breaking legislation which requires businesses to explain what they are doing to ensure that slavery and human trafficking are not part of their supply chain is live.
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?
Susie Walker
Partner and Head of Tax
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.
Susie Walker
Partner and Head of Tax
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.
