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Insights

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

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Gillian Boston

Gillian Boston

Financial Services Director

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06 November 2024

  • Financial Services
Safeguarding – CASS 15

On 25 September 2024 the Financial Conduct Authority (“FCA”) issued CP24/20 ‘Changes to the safeguarding regime for payments and e-money firms’. The consultation paper sets out the proposed interim and end state rules (CASS 15) which mirror the existing CASS 7 client money rules.

Julia Reid

Julia Reid

Digital Advisory Senior Manager

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06 November 2024

  • Business Solutions
  • Digital Advisory
How Johnston Carmichael supports entrepreneurs for long-term success

In the fast-paced world of entrepreneurship, getting the right guidance and support can make or break a young business. At Johnston Carmichael we’ve been a long-term supporter of emerging businesses. This year marks our 10-year anniversary of working with Scottish EDGE, the nation’s biggest business funding competition, since its inception in 2014.

Michael Murray

Michael Murray

Construction & Property Incentives Partner

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06 November 2024

  • Construction & Property Incentives
Could you benefit from Land Remediation Relief?

Land Remediation Relief (LRR) is available to incentivise the remediation of contaminated or derelict land. First introduced in 2001 and subsequently updated and expanded in 2009, LRR can offer significant benefits to corporation taxpayers that acquire contaminated or derelict land in the UK.

06 November 2024

  • Financial Services
  • Consulting
M&A high on the agenda for the majority of financial services firms, new survey finds

More than nine in 10 financial services firms are considering mergers and acquisitions as a means of growth, according to a new UK survey conducted by leading independent accountancy and business advisory firm Johnston Carmichael.

Mark Stewart

Mark Stewart

Edinburgh Office Head & Corporate Finance Partner

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04 November 2024

  • Energy, Infrastructure and Sustainability
  • Corporate Finance
Integrating sustainability into financial decision-making

The market for sustainability-linked loans (SLLs) has been experiencing rapid growth in recent years as companies seek to align their financing with their sustainability objectives. Both lenders and borrowers increasingly recognise the potential benefits of integrating sustainability into financial decision-making.

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