Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
17 January 2022
Passing on your property in a tax-efficient wayPassing on land and property assets without incurring tax continues to be a challenge, particularly for residential or commercial property. However, careful planning can ensure you are able to manage the succession of these in a tax efficient manner - Alex Docherty explains in more detail in this article.
Angela Boag
Technical Specialist
14 January 2022
Trustees, your trust needs you!In case you missed it, the law around trusts has changed and now trustees (of most trusts) will have to register with HMRC, on the Trusts Registration Service, by 19 September 2022. Angela Boag, Technical Specialist in our Wealth team, explains further.
10 January 2022
The key role of the rural sector in achieving net zeroEvery farm and estate will start the journey to net zero from a different place and will need a unique action plan.
07 January 2022
Johnston Carmichael energy experts look ahead to 2022After a year of rising gas prices, COP26 in Glasgow, the suspension of Cambo and the continued challenges of the pandemic, it’s been an extraordinary year for the Scottish energy sector.
17 December 2021
Emergency legislation passed on Statutory Sick Pay (Medical Evidence) Regulations 2021As part of the Government’s efforts to free up GP time to prioritise the COVID-19 vaccine booster programme, new temporary legislation has been passed to increase the period of time that an employee can be off work sick without a medical note.
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