Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
18 December 2025
HMRC registration deadline for Trusts and companies coming in at the end of yearIf you are a trustee or manage a company with investment income, please take note of an upcoming deadline that you may be required to comply with. The UK Government has introduced changes to the Automatic Exchange of Information (AEOI) rules, which impacts certain trusts, companies, and partnerships.
17 December 2025
Digital disaster? Time to go analogueI had to smile (and shake my head a little) when I read the latest UK Government guidance: every business, regardless of size, should have its disaster recovery plan written down on paper and kept somewhere safe. Yes, actual paper. In 2025.
Ruth Whyte
Digital Advisory Assistant Manager
11 December 2025
Business transformation in 2025: Why it’s more urgent than everAs we approach the end of 2025, it’s clear that the business landscape in the UK is evolving rapidly. From economic shifts to technological advancements, organisations are facing new challenges and opportunities. At Johnston Carmichael, we’ve been at the forefront, helping businesses navigate these changes through effective business transformation strategies.
27 November 2025
Autumn Budget 2025: our Wealth summaryFollowing the Autumn Budget and the announcements made, there were a number of changes and freezes, which will have a real impact on individuals’ financial planning. Our Wealth team have analysed these further.
25 November 2025
Energy transition survey, ET42 - What does the future hold for the industry?As we look ahead to the UK Government’s Autumn Budget, the Energy Transition 42 survey finds the industry despondent. Confidence in the UK Continental Shelf (UKCS) remains low - unchanged from the previous survey - and revenue and profit expectations have softened.
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