• Jump to main content
  • Jump to main navigation
Johnston Carmichael
  • About Us
  • Industry Experience
  • Our Services
  • Insights
  • Careers
  • Events
  • Budget Hub
  • Contact Us
More

Insights

Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

Older posts
Donald McNaught

Donald McNaught

Restructuring Partner

Connect on LinkedIn

16 May 2025

  • Restructuring
Navigating MVLs in a changing tax environment

Members Voluntary Liquidations (MVLs) remain a tax-efficient and effective way to wind up redundant companies, even with recent capital gains tax changes. Updates to HMRC processes in late 2023 have streamlined the process, but proper preparation of tax affairs remains crucial for a smooth liquidation. In this blog, we outline key considerations for directors planning an MVL and how our team can support you through the process.

Graeme Bain

Graeme Bain

Restructuring Partner

Connect on LinkedIn

17 September 2024

  • Business Resilience
  • Restructuring
Seeking sound advice in times of financial difficulty

For directors of companies navigating a period of financial difficulty, it can be a challenging process. Taking appropriate advice at an early a stage as possible is not something that would attract any criticism.

Donald McNaught

Donald McNaught

Restructuring Partner

Connect on LinkedIn

16 February 2024

  • Restructuring
Cash is king – how to shout the loudest (and get paid)

It is a truism that cash is king. Being paid for your services or goods on time is critical but sometimes concerns over losing a customer relationship or throwing good money after bad can discourage clients from pursuing their legitimate debts.  Donald McNaught, Partner and Head of Restructuring, discusses commercial debt recovery solutions, specifically around trading difficulties and increasing pressure to pay ongoing liabilities.

Donald McNaught and Torquil Murray

Donald McNaught and Torquil Murray

15 November 2023

  • Restructuring
Top 10 tips for contractors to avoid contract disputes

While the last thing any contractor wants is to be caught in a dispute over non-payment, these things can happen. As in every walk of life, prevention is much better than cure and in this guest blog, Torquil Murray has provided his top 10 tips for contractors where good day to day practices can help avoid later disputes.

Donald McNaught

Donald McNaught

Restructuring Partner

Connect on LinkedIn

17 January 2023

  • Restructuring
How to close down your limited company in an efficient way

If you are a contractor operating through a limited company and you have plans to retire soon or you are perhaps returning to a permanent staff position, it’s important to review your options to ensure you close down your company in the most efficient way.

Older posts
Back to top

Footer

Get in touch

Follow us

  • Follow us on Linkedin
  • Follow us on Facebook
  • Follow us on Twitter
  • Follow us on Youtube
  • Follow us on Instagram

Using our site

  • Our Privacy Notice
  • Terms and conditions
  • Disclaimer
  • Modern Slavery Statement
  • Details about cookies
  • Accessibility
  • Sitemap
  • Client portal
  • Transparency Report
  • Regulatory information and complaints
  • Gender Pay Gap Reporting
Arrange a chat

Arrange a free consultation with the team now

All fields are required

Reason for meeting


  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   
  •   

All fields are required

All fields are required, except marked with *

If applicable, please tell us the number of employees *

Have a general enquiry? Get in touch.