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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 Senior Manager

03 March 2020

  • Corporate Tax
Return 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 and prepare your return.

06 February 2020

  • Corporate Tax
  • VAT & Duty
Scottish Budget 2020/21 - increase to LBTT rate for non-residential leases

Kate Forbes, Minister for Public Finance and Digital Economy, announced an increase of LBTT from 1% to 2% on certain non-residential (commercial) property leases, with effect from 7 February. The increase comes into force the day after the Budget announcement, but is still subject to Royal Assent.

29 January 2020

  • Corporate Tax
  • Brexit
A busy Brexit month ahead

As Brexit day approaches on 31 January, momentum continues to build as the final hurdle has been passed - the European Parliament has ratified the Withdrawal Agreement Bill, after the heads of the European Commission & Council signed their consent earlier in the process.

17 January 2020

  • Corporate Tax
  • Private Client Tax
Taking the scenic route – Scottish Budget date 2020

Finance Secretary, Derek Mackay, announced that the Scottish Government will now publish its budget on 6 February 2020, in response to the UK Chancellor announcing that the UK Budget will take place on 11 March. We explore what this timing clash means for businesses and how you can prepare.

10 January 2020

  • Corporate Tax
  • Employer Services
  • Brexit
What does Brexit look like now for employers?

As the Withdrawal Bill makes it way through the Commons and onto the House of Lords, we explore the Brexit impact on employees and why awareness and planning are essential to mitigate future issues.

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