Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Laura Ritchie
Tax Manager
12 January 2021
Deadline approaching for Annual Tax on Enveloped DwellingsIf you’re due to submit an Annual Tax on Enveloped Dwellings (ATED) return, then now is the time to speak to your trusted business adviser at Johnston Carmichael. ATED is a forward-looking tax, which you may need to submit a return for, even if there is no tax to pay. This annual return, for the period 1 April 2021 to 31 March 2022, is due to HMRC by 30 April 2021.
Michael Murray
Construction & Property Incentives Partner
18 November 2020
Welcome extension of the £1 million Annual Investment Allowances limitThe Government has announced that the planned reduction of the Annual Investment Allowance (AIA) from the temporary rate of £1 million to £200,000 on 1 January 2021 has been postponed. The temporary rate of £1 million will now be extended until 31 December 2021.
Graeme Cran
Tax Senior Manager
08 August 2020
Lower property values can provide planning opportunitiesWith pressure on both rental income and asset values, it’s not a great time to be a landlord in Aberdeen, but it may be the perfect time to consider Inheritance Tax (IHT) planning opportunities.
Peter Nutini
Financial Planner
26 July 2020
Should you invest in Commercial Property as a Pension Fund Investment?Peter Nutini, Financial Planner, discusses the implications of investing in commercial property as a Pension Fund Investment for both business and non-business owners.
Michael Murray
Construction & Property Incentives Partner
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