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.


Louise Peters

Louise Peters

Forfar Office Head & Business Advisory Partner

19 February 2016

National Insurance Contributions – changes

From 6 April 2016 the amount of National Insurance contributions will increase for employees who are members of the NHS Pension Scheme.


Ewan Bolt

Ewan Bolt

Director and Head of Digital Advisory

8 February 2016

Scottish SMEs on cloud nine thanks to new accountancy technology

Over 200 SMEs across Scotland are now benefitting from the ability to manage their finances via the cloud thanks to a partnership between the country’s leading independent chartered accountancy firm and one of the world’s most innovative software providers.


David McBain

David McBain

Audit Partner

2 February 2016

Increase in audit threshold confirmed

Following a consultation in 2015, The Department for Business, Innovation and Skills have confirmed that the company audit threshold will increase and will remain coupled with the small company size thresholds.


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.


Susie Walker

Susie Walker

Partner and Head of Tax

1 February 2016

Companies: pre year end planning

The start of a new calendar year is a good time to reflect on whether or not your company is making use of all the reliefs and allowances available to it.