Insights

Noor Habib

Audit Senior

05 August 2024

Noor Habib joined Johnston Carmichael in July 2022 as part of our Graduate summer intake. Now working in our Glasgow office as an Audit Senior, we caught up with Noor to chat about a career in Audit and the best things about working at JC.

Craig Hendry

Managing Director & Chartered Financial Planner

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31 July 2024

Wealth

Market Commentary July 2024

Working in conjunction with our investment research partners, Square Mile, they have prepared a quarterly market commentary report and a video covering quarter two.

Alexandra Docherty

Partner and Head of Private Client Tax

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30 July 2024

Autumn budget day confirmed and latest tax changes announced

Over recent months in the run up to the general election it has, in tax terms, been ‘all quiet on the Western Front’. Monday’s announcement that the UK budget will be on 30 October and the release of draft tax legislation for Finance Bill 2024-25 changed all of that and what is clear is Labour are following through on pre-election pledges.

Sarra Mayberry

Tax Assistant Manager

24 July 2024

Our people

My JC Path: From international horseriding to mane-agement accounting

While horse-riding and eventing is a very traditional sport, Sarra Mayberry’s journey into accounting has been anything but. Now an assistant manager in our Innovations Taxes Team, Sarra’s previous career in three day event-riding saw her ranked Number 1 in Scotland several times and competing at the highest level internationally, including representing Great Britain at the European Championships where she won a gold medal.

Greg Sutherland & Laura Hay

23 July 2024

Corporate Tax

Higher interest rates charged by HMRC on late payments of Corporation Tax

Following on from the article published on 8 March 2023 regarding the new corporation tax rates, this article looks into the different payment dates of Quarterly Instalment Payments (QIPS) under the large and very large QIP regimes, the higher interest rates being charged by HMRC on late/underpaid amounts of Corporation Tax and the anticipated direction of travel by HMRC in relation to penalties being charged on the non-payment (or deliberate underpayment) of QIPS.

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