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.


11 May 2016

A fifth of workers could be affected by National Living Wage

Future increases to the National Living Wage (NLW) could affect up to 20% of the workforce within four years, and the full impact may not have been considered by Scottish businesses unaffected by recent changes.


David McBain

David McBain

Audit Partner

26 April 2016

Company Secretarial Update

The 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

David McBain

Audit Partner

25 April 2016

Modern Slavery Disclosures are live

The 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

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 property

The 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.