Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Jillian Stewart
Business Advisory Senior
04 July 2019
Meet the cast: Jillian StewartThe 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…
28 June 2019
Meet the cast: Andrew DavidsonWe’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…
27 June 2019
The cost of the minimum wage rulesAs 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.
21 March 2019
Does my hospitality business qualify for Business Property Relief?Business Property Relief is a valuable Inheritance Tax (IHT) relief which can reduce tax due on business assets or shares in a business to nil.
12 September 2018
Scottish tourist tax debated by councilsA tourist tax is a levy for visitors. A small charge is usually added to a guest’s hotel bill and is treated in much the same way as VAT. Funds generated from the tax are used for tourism-related purposes such as the upkeep of roads and maintenance of tourist attractions, particularly in high-traffic areas. The tourist tax model is used in several European cities.
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