Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Rachel Holland
Outsourced Finance Services Supervisor
17 July 2024
Business Improvement: Why you need good credit controlCredit control is a key factor in the day-to-day running of a business, as it can impact many different aspects such as cash flow, your ability to pay your suppliers and staff, your relationships with your customers, and your reputation.
17 July 2024
My JC Path: From Summer Intern to Audit DirectorFrom joining Johnston Carmichael as a summer intern in 2013, to being promoted to Audit Director in 2023, Louise Mair’s JC Path has been a great journey. To find out more about it, we caught up with Louise, who is based in our Edinburgh office, to find out how the firm has changed in the 10 years she has spent with us.
Les Gaw
Johnston Carmichael Tech Advisory Board Member
10 July 2024
What AI adopters in Scotland can learn from the dot-com bubbleIt’s been an incredible 18 months for the AI sector, dominating discussion in the tech industry during 2023 and 2024 across the globe.
04 July 2024
A drop in EIS/SEIS Investment - but what’s on the horizon?In slightly unwelcome news, data has been released by HMRC and published recently in Taxation Magazine, which shows that for the tax year 2022/23, Enterprise Investment Scheme (EIS) investment is down by approximately 15% on the previous year, and fewer companies actually raised investment. and
Michael Jamieson
Tax Senior Manager
04 July 2024
Additional Dwelling Supplement (ADS) – Changes effective from 1 April 2024Following an extensive consultation period by Revenue Scotland, new legislation was introduced on 1 April 2024 to alter and, in most instances, improve the Land and Buildings Transaction Tax (“LBTT”) rules in respect of the Additional Dwelling Supplement (ADS).
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