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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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Glen Small

Glen Small

VAT Director and Head of Construction & Property

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15 October 2025

  • VAT & Duty
VAT update for further education colleges

Recent VAT changes for private schools have introduced uncertainty for further education (“FE”) colleges, particularly around whether fee-based education, wholly or partly in return for a fee, remains exempt.

Alex Nicholson

Alex Nicholson

VAT and Indirect Tax Partner

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13 October 2025

  • VAT & Duty
VAT bites hard: HMRC expands the confectionary net

HMRC has launched a sustained campaign to widen the definition of ‘confectionery’ for VAT purposes, and the Courts are increasingly siding with them. What began as isolated disputes over niche products has snowballed into a fundamental shift in how ‘sweet’ items are treated, with far-reaching consequences for food producers, wholesalers and retailers.

Nicola Horsburgh

Nicola Horsburgh

Tax Partner

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30 September 2025

  • Rural
  • Private Client Tax
Navigating the IHT Reform: What it means for rural businesses

The proposed changes to the rules for Inheritance Tax (IHT) for assets qualifying for Agricultural Property Relief (APR) and Business Property Relief (BPR) have been a hot topic for close to a year now.  The upcoming changes have meant that families must consider their IHT exposure and options available to mitigate, a key one being by making lifetime gifts.

Rory Brand

Rory Brand

Chartered Financial Planner

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26 September 2025

  • Wealth
Generational pension planning: can your pension help fund the next generation’s retirement?

If you’ve come to the realisation that you have more than you will need in your lifetime, thoughts may turn to those who you would like to benefit. More and more, we’re helping clients make the most of both their finances, and that of future generations. Have you considered if you could be doing more to give those closest to you a financial step up? Experience shows us gifting provides considerable personal satisfaction as well as minimising any potential inheritance tax (IHT) burden.

Fiona Robbins

Fiona Robbins

Event Manager

10 September 2025

  • Our people
  • CSR
Walking with purpose: the final stride of JC’s Kiltwalk 2025

The final Kiltwalk of the year is just around the corner and our team of Chartered Akiltants are undergoing their final preparations ahead of the big day. Every member of Team JC has their own reasons for taking part and raising valuable funds for charities. We caught up with three of our walkers on what their motivations were for signing up this year.

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