Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
10 February 2026
Succession planning update: Family Management Buy-Outs (FAMBOs)A Family Management Buy-Out (FAMBO) offers business owners a structured way to realise capital value while keeping their company within the family or management team. This approach can be especially attractive where the owner wishes to step back but retain an interest in the business rather than exit entirely.
10 February 2026
OECD Pillar Two: An update for very large multinational groups as the first filing deadline approachThe OECD’s Pillar Two rules represent one of the biggest changes to international corporate taxation in decades for very large groups. This year will see the rules move from theory to practice, with the first of the new tax returns being required to be filed by 30 June.
10 February 2026
Top 10 tips for the tax year endAs the tax year end approaches, it’s worth remembering that a bit of forward planning can make a big difference to your personal tax position. With many allowances fixed and thresholds frozen - alongside some significant tax changes – it’s worthwhile considering your position before 5 April 2026. This could help avoid any surprises and might allow you to reduce your income tax bills. Here are some things to think about:
Finlay Robertson
Business Advisory Senior Manager
02 February 2026
My JC Path: From JC Futures to Senior ManagerFinlay Robertson began his Johnston Carmichael journey straight from school as the office’s first JC Futures student. More than a decade on, he’s built a diverse career across Corporate Tax and Business Advisory, developing into a trusted adviser for his clients. Here, Finlay shares his experience of the apprenticeship route, what his role looks like today, and how variety, opportunity and support have shaped his career at JC.
23 January 2026
Scotland’s food and drink sector: innovation under pressure?When Hollywood’s elite gathered at the 2026 Golden Globes, among the luxury items in their exclusive gift bags was a unique whisky from the Isle of Harris Distillery. Just 221 bottles of the limited-edition version of The Hearach Single Malt Scotch were crafted for the ceremony, placing a small Scottish island community at the heart of one of the world’s most high-profile awards ceremonies and showcasing our acclaimed food and drink on the global stage
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