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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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Alexandra Docherty

Alexandra Docherty

Partner and Head of Private Client Tax

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12 July 2019

  • Agriculture
  • Private Client Tax
Get your house in order before Inheritance Tax reforms bite

The long awaited second instalment of the Office of Tax Simplification’s (OTS) Inheritance Tax Review hit the shelves (well HMRC’s website) on Friday 5 July 2019. For those of us advising on Inheritance Tax (IHT) we can at least sleep a bit easier now we have the OTS’ list of 11 recommendations!

12 July 2019

  • Corporate Tax
  • Employee Share Incentives
  • Enterprise Management Incentive Scheme
It doesn’t need to be taxing to incentivise your team

In a highly competitive market for talent, many SMEs are keen to adopt alternative methods of motivating, incentivising and retaining key individuals; those whom they see as mission critical to the growth of their business.

12 July 2019

  • Corporate Tax
  • Employer Services
Off-payroll working in the private sector

With confirmation that the Government’s controversial IR35 legislation (off-payroll working in the private sector) will come into effect from 6 April 2020, now is the time to understand how it could affect all main parties in the private sector employment chain.

11 July 2019

    Johnston Carmichael take 10% of ICAS Top 100 Young CAs list

    The Institute of Chartered Accountants Scotland (ICAS) have announced their Top 100 Young CAs for 2019, and Johnston Carmichael are delighted to have 10 of our sharp minds featured on this prestigious list.

    Jillian Stewart

    Jillian Stewart

    Business Advisory Senior

    04 July 2019

    • Hospitality & Tourism
    Meet the cast: Jillian Stewart

    The Edinburgh International Film Festival may be over for another year, but at Johnston Carmichael our focus is still on putting you and your business centre stage - and we have a certain member of our team who is very familiar with that particular spot! Enter stage-right: Jillian Stewart, a Business Advisory Senior in our Glasgow office…

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