Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Noor Habib
Audit Senior
05 August 2024
My JC Path as an Audit SeniorNoor Habib joined Johnston Carmichael in July 2022 as part of our Graduate summer intake. Now working in our Glasgow office as an Audit Senior, we caught up with Noor to chat about a career in Audit and the best things about working at JC.
31 July 2024
Market Commentary July 2024Working in conjunction with our investment research partners, Square Mile, they have prepared a quarterly market commentary report and a video covering quarter two.
30 July 2024
Autumn budget day confirmed and latest tax changes announcedOver recent months in the run up to the general election it has, in tax terms, been ‘all quiet on the Western Front’. Monday’s announcement that the UK budget will be on 30 October and the release of draft tax legislation for Finance Bill 2024-25 changed all of that and what is clear is Labour are following through on pre-election pledges.
Sarra Mayberry
Tax Assistant Manager
24 July 2024
My JC Path: From international horseriding to mane-agement accountingWhile horse-riding and eventing is a very traditional sport, Sarra Mayberry’s journey into accounting has been anything but. Now an assistant manager in our Innovations Taxes Team, Sarra’s previous career in three day event-riding saw her ranked Number 1 in Scotland several times and competing at the highest level internationally, including representing Great Britain at the European Championships where she won a gold medal.
Greg Sutherland & Laura Hay
23 July 2024
Higher interest rates charged by HMRC on late payments of Corporation TaxFollowing on from the article published on 8 March 2023 regarding the new corporation tax rates, this article looks into the different payment dates of Quarterly Instalment Payments (QIPS) under the large and very large QIP regimes, the higher interest rates being charged by HMRC on late/underpaid amounts of Corporation Tax and the anticipated direction of travel by HMRC in relation to penalties being charged on the non-payment (or deliberate underpayment) of QIPS.
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