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Insights

Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

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Laura Ritchie

Laura Ritchie

Tax Manager

12 January 2021

  • Construction & Property
  • Corporate Tax
Deadline approaching for Annual Tax on Enveloped Dwellings

If 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

Michael Murray

Construction & Property Incentives Partner

18 November 2020

  • Construction & Property
  • Construction & Property Incentives
Welcome extension of the £1 million Annual Investment Allowances limit

The 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

Graeme Cran

Tax Senior Manager

08 August 2020

  • Construction & Property
  • Private Client Tax
  • Coronavirus
Lower property values can provide planning opportunities

With 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.

26 July 2020

  • Construction & Property
  • JC Wealth
  • Wealth
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

Michael Murray

Construction & Property Incentives Partner

24 July 2020

  • Construction & Property
  • Construction & Property Incentives
Finance Act 2020 - Capital Allowances changes

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