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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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Craig Hendry

Craig Hendry

Managing Director & Chartered Financial Planner

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03 July 2019

  • Wealth
Market Commentary June 2019

The main UK index made a welcome return to positive growth for June, recording a gain of 3.69%

Andrew Davidson

Andrew Davidson

IT Audit Senior Manager

28 June 2019

  • Hospitality & Tourism
Meet the cast: Andrew Davidson

We’re very excited to be sponsoring the In Person strand of the Edinburgh International Film Festival, with special events going behind the scenes to reveal more about the people who make movies. So what goes on behind the scenes at Johnston Carmichael? Who are the advisers behind the advice? You may be surprised to learn that we have a real life magician among our ranks…

Fiona Kenneth

Fiona Kenneth

Audit Director

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27 June 2019

  • Hospitality & Tourism
The cost of the minimum wage rules

As the demand for hospitality and tourism services in Scotland increases, so too does the Government’s National Minimum Wage and National Living Wage. On April 6, we saw a further increase to the national living wage, which was introduced in 2016 for workers over the age of 25, to £8.21 an hour and for those 24 and under, the national minimum wage was increased to £7.70.

27 June 2019

  • Wealth
The myth of the £3,000 gift

We are often asked, ‘how much can I gift a family member?’ Many believe £3,000 is the maximum gift that they can make, however this is not the case.

20 June 2019

  • Construction & Property
  • VAT & Duty
Major VAT changes in the construction industry – is your business ready?

From 1 October 2019 significant changes are being introduced to the VAT treatment of supplies in the construction industry. A domestic “reverse charge” rule is being introduced and for many businesses this may result in a reduced level of cashflow. Understanding how this might impact your business now will allow you to prepare for the changes.

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