Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
23 November 2023
Autumn Statement 2023: big money for business and pennies in the pockets of workersSusie Walker, Partner and Head of Tax, has commented on the Autumn Statement 2023. She said: “There was big money for big business, and a few extra pounds in the pockets of workers, but little to encourage or inspire start-ups and SMEs in the Chancellor’s Autumn Statement.” Read more here.
Hannah Robertson
Tax Assistant Manager
27 September 2023
My JC Path – from law student, to CA, to CTA!You don’t need to study accountancy at university to become a Chartered Accountant – and once you become a Chartered Accountant, you don’t need to do accounts! Hannah Robertson, Tax Assistant Manager in our Elgin team, is a shining example of how you can create your own path at Johnston Carmichael, finding the career that fulfils and works for you.
05 September 2023
HMRC spotlight on school fee planningIn a further focus on tax paid by Owner Managed Businesses, HMRC has issued a spotlight inviting disclosure of any tax planning schemes involving issuance of shares that pay dividends used to fund school fees.
31 August 2023
Residential Property Developer TaxWhile the transition to a 25% Corporation Tax rate received a great deal of attention, it also brought about an effective rate of tax of 29% in the Residential Property Development sector, in the form of the Residential Property Developer Tax (RPDT).
David Rome
Tax Manager
15 March 2023
Spring Budget 2023: Impact on Quarterly Instalment PaymentsFollowing the introduction of full expensing at Budget 2023, it is recommended that large and very large QIP (Quarterly Instalment Payments) payers review their QIP calculation.
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