Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
14 March 2025
“Pillar Two” is an OECD initiative introducing a global minimum tax rate of 15% for large multinational enterprises with consolidated group revenue above 750 million Euro. It is so-called as it is the second pillar of a ‘two-pillar solution’ to reduce base erosion and profit shifting by multinationals. It is also referred to as the Global Minimum Tax (GMT) and the Global Anti-Base Erosion (GloBE) Rules.
28 February 2025
Assuring fraud prevention across your business: the impact of ECCTA 2023Updates to The Economic Crime and Corporate Transparency Act 2023 (ECCTA) introduces a significant shift in how businesses must consider fraud. Si Mathavan, Business Assurance and Internal Audit Partner, explains further.
26 February 2025
Johnston Carmichael hires new partner as part of ongoing audit team growthLeading UK accountancy and business advisory firm Johnston Carmichael has strengthened its growing audit team with the appointment of a new partner. Jane Ferguson has joined from a Big Four audit team and has more than 18 years’ experience in audit, assurance and financial reporting across Scotland.
26 February 2025
Is Lifestyling leading your workplace pension down the garden path?When a decision is taken out of your hands and made for you, what is the likelihood that it is going to suit your needs?
21 February 2025
Should I be planning my retirement to 100 and beyond?When you are looking to the future, do you consider the possibility of living to 100 or further? This may seem unlikely and most don’t expect to live to the ripe old age of 100 but it may surprise you just how many are expected to receive a birthday card from the King.
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