Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
28 February 2023
Technology leads the way in energy sector mergers and acquisitions (M&A) marketAs the energy sector embraces the parallel drivers of transitioning towards net zero and maintaining energy security, a common focus for achieving both goals has been to improve operating efficiency through technological innovation.
Laura Ritchie
Tax Senior Manager
21 February 2023
Deadline approaching for Annual Tax on Enveloped DwellingsIf 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. 2023/24 ATED returns are due to HMRC by 30 April 2023 and in line with HMRC’s five-year rebasing policy, this is the first period to use a 1 April 2022 valuation date.
16 February 2023
Thoughts on M&A trends across the Technology sector in the UKDespite current global headwinds, investment in technology – whether that be to improve operational efficiency or to develop new products and services – continues to be critical for businesses to remain competitive and drive future growth. Consequently, we are seeing strong demand for both product and service technology businesses operating across a broad range of markets. In this article, we share our insights on recent trends and key areas for consideration from a mergers and acquisitions perspective.
15 February 2023
Key considerations for rural businesses in 2023As we look ahead to 2023, our sector continues to face a number of challenges - first and foremost the uncertainty of Scottish Government’s Future of Agricultural policy and the concern around food security; volatile market prices; rising input costs; soaring energy bills; labour challenges and the ongoing ripple effects of Brexit, which continue to impact many businesses.
Abbie Dickson
Audit Assistant
03 February 2023
My JC Path: Growing my own way on a summer internshipAbbie Dickson, an Accounting and Economics student at the University of Strathclyde, shares her experience of a summer internship at Johnston Carmichael.
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