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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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Martin Hendry

Martin Hendry

Chartered Financial Planner

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22 July 2022

  • Medical & Healthcare
  • Financial Planning
  • Wealth
NHS Pension concerns – the McCloud Judgement

Following the McCloud Judgement, the Government has changed the eligibility criteria for the NHS 2015 CARE Scheme so that from this tax year, 6 April 2022 – 5 April 2023, all continuing members of the NHS Pension Scheme will be transitioned to the 2015 CARE Scheme.

22 July 2022

  • Rural
  • Business Advisory
  • Our people
My JC Path: From Accounts Assistant to Business Advisory Manager

It’s been a busy summer for our Rural team so far, who have been really enjoying getting back out and about at this year’s agricultural shows! We caught up with one of the team, Susan Fowler, to discuss her path to becoming a Business Advisory Manager in our Huntly office and why she loves working in the rural sector.

Scott McFarlane

Scott McFarlane

Employer Services Senior Manager

20 July 2022

  • Employer Services
Key considerations for salary sacrifice schemes

The well-publicised recent uplift to NIC rates for employees and employers has generated a renewed interest in salary sacrifice arrangements which involve the employee giving up a portion of salary in return for an employer provided benefit.

Nicola Sargeant

Nicola Sargeant

Tax Senior Manager

20 July 2022

  • Private Client Tax
Changes to the Trust Registration Service which may require action by Trustees

Since the introduction of the Trust Registration Service, the Anti Money-Laundering Directive requirements have changed and the introduction of the fifth MLD or “5MLD” means action may be required from trustees by 1 September 2022.

Jane O’Berg

Jane O’Berg

Tax Director

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18 July 2022

  • International Tax
Top planning tips for international tax

With UK corporation tax due to go up to 25% in April 2023, now is the time to start considering or revisiting if a branch exemption is right for your company or group. Jane O’Berg explains this and other key points to consider for your international tax planning.

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