Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
23 January 2026
Scotland’s food and drink sector: innovation under pressure?When Hollywood’s elite gathered at the 2026 Golden Globes, among the luxury items in their exclusive gift bags was a unique whisky from the Isle of Harris Distillery. Just 221 bottles of the limited-edition version of The Hearach Single Malt Scotch were crafted for the ceremony, placing a small Scottish island community at the heart of one of the world’s most high-profile awards ceremonies and showcasing our acclaimed food and drink on the global stage
15 January 2026
VAT refund opportunity: HMRC policy shift on locum doctor suppliesFollowing the decision in the VAT litigation of Isle of Wight NHS Trust, HMRC is now inviting businesses that have charged VAT on providing locum doctors in the last four years to apply for VAT reclaims. The decision, opportunity, and suggested next steps are summarised in this blog from Glen Small.
14 January 2026
Scottish Budget 2026 insights: What do the income tax changes mean for you?The Scottish Government announced in their budget two changes to income tax. Here’s what you need to know and how it could affect you.
09 January 2026
Time to share your views on the current health of the UK food & drink sectorHow was 2025 for businesses across the food & drink sector, and what is at the forefront as we move into 2026?
We’ve reached that time of year again where we launch our Johnston Carmichael food and drink sector survey and seek answers to our questions by listening to businesses leaders, from across the UK.
06 January 2026
CASS 15 – payment services and e-moneyThe safeguarding landscape for payment and e-money firms is about to become more challenging. From 7 May 2026, the FCA’s new rules under PS25/12 come into force for authorised payment institutions, authorised e-money institutions, small e-money institutions, and credit unions issuing e-money in the UK. Gillian Boston, Audit Director, explains further.
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