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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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Elspeth Jamieson

Elspeth Jamieson

Business Advisory Director

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05 August 2025

  • Hospitality & Tourism
Hospitality pay pressures and the challenge of wage equality

As industrial action dominates headlines across sectors, a quieter but significant milestone has emerged in the UK hospitality industry: the first major hotel strike in over 45 years. While resident doctors debate fair pay in the NHS, young hospitality workers are raising their voices over age-based pay disparities.

David Wilson

David Wilson

Aberdeen Office Head & Audit Partner

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28 July 2025

  • Energy, Infrastructure and Sustainability
Trump’s Scotland visit is an unexpected reminder we still need the North Sea

Since the release of Aberdeen & Grampian Chamber of Commerce’s 41st Energy Transition report in May, the same views have continued to reverberate across boardrooms, industry panels and strategic documents: the UK must accelerate progress on energy transition, investment and long-term policy clarity as soon as possible.

Elspeth Jamieson

Elspeth Jamieson

Business Advisory Director

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25 July 2025

  • Business Advisory
Counting down to Scotland’s first tourist tax – let’s put business first for Bonnie Scotland’s sake

It will be applied to all paid overnight accommodation at a rate of 5% on the first five days and used to pay for public services that deliver a better visitor experience – from emptying overflowing bins to pepping up pavements that have seen better days thanks to increased footfall. It will also support Edinburgh’s culture, heritage and events, ensuring it remains a global destination of note.

Kirsty Reynolds

Kirsty Reynolds

Business Advisory Director and Head of Outsourced Finance Services

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08 July 2025

  • Business Advisory
  • Outsourced Finance Services
Building a scalable finance function for venture capital fund managers

As venture capital fund managers navigate the complex world of fund structuring, compliance, and investor relations, the importance of a well-designed finance function cannot be overstated. At Johnston Carmichael, with our network stretching across Scotland to London and beyond, we can support fund managers in setting up and scaling finance operations that meet both immediate and long-term goals.

Allan Easton

Allan Easton

VAT Manager

02 July 2025

  • VAT & Duty
Important VAT update: Broader exemptions for charity fundraising events

HMRC’s latest Revenue & Customs Brief 3 (2025) clarifies how VAT applies to income from charity fundraising events, following the Yorkshire Agricultural Society case. The update widens the scope for exemptions, providing opportunities for charities to reclaim overdeclared VAT and enhance their VAT position for future events.

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