Insights

Anne Strutt

Tax Assistant

14 August 2022

My JC Path: From Office Administration to Private Client Tax

Anne Strutt joined Johnston Carmichael back in 2013 in the newly opened Stirling office, being only the third person in the office! As an administrator, her role was wide and varied, taking her JC Path towards joining our award-winning Tax team. Here, she tells us why she’s much more suited to Private Client Tax over her childhood dream of becoming a spy.

Senga Prior

Tax Senior Manager

28 July 2022

Private Client Tax

Less than a year to go until Making Tax Digital for ITSA

With the first phase of Making Tax Digital now rolled out to all VAT registered businesses, the next milestone is on the horizon and quickly approaching. Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) will be live from April 2024 and it comes at the same time as changes to the basis period reform.

Nicola Sargeant

Tax Senior Manager

20 July 2022

Private Client Tax

Changes to the Trust Registration Service which may require action by Trustees

Since the introduction of the Trust Registration Service, the Anti Money-Laundering Directive requirements have changed and the introduction of the fifth MLD or “5MLD” means action may be required from trustees by 1 September 2022.

Nicola Sargeant

Tax Senior Manager

11 July 2022

Private Client Tax

Health and Social Care Levy to be separate to NICs from April 2023

From April 2023, the HSCL will be separate to NIC and will also apply to those over state pension age.

29 June 2022

Are you aware of the tax implications of diversifying your farming business?

In recent years, many farmers have considered diversification to improve the viability of their farming businesses. However, some may be unaware that moving away from their traditional farming activity could potentially jeopardise valuable tax advantages that are uniquely available to farming businesses.

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