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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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David Ward

David Ward

Tax Partner & Head of Specialist Taxes

Connect on LinkedIn

25 February 2020

  • Innovation taxes
  • International Tax
  • Start-up & Entrepreneurial
UK R&D tax relief - practical considerations for overseas companies

The UK’s research and development (R&D) tax incentive regimes are designed to promote private sector investment in innovation. David Ward discusses the structuring considerations for overseas companies wishing to claim this UK R&D relief.

24 February 2020

    The Good Work Plan – key changes for employers to be aware of

    From 6 April 2020, the UK Government’s Good Work Plan will see several new employment law regulations implemented, affecting employers all over the country.

    Charlotte Duncan

    Charlotte Duncan

    Communications Manager

    21 February 2020

    • Our people
    Curling is Cool Day: Spotlight on JC’s Curling Team

    The Roaring Game. Chess on ice. Whatever you call it, curling is cool. Johnston Carmichael has a history with curling – and we even have our own team. We caught up with some of our players to find out how they got involved and why they love curling.

    14 February 2020

    • International Tax
    • VAT & Duty
    • Brexit
    U-turn on post-Brexit trade concessions as Freeports consultation opens

    The UK government announces no concessionary treatments for trade with the EU after the transition period. Previously announced relaxations in border controls will no longer be available, but there will be consultation on Freeports.

    10 February 2020

    • VAT & Duty
    Lift skiing facilities are subject to the 5% reduced rate of VAT

    In a recent win for Johnston Carmichael client Snow Factor Limited, the VAT and duties Upper Tribunal has allowed our client’s appeal and decided that the reduced VAT rate of 5% applies to income from lift passes sold for indoor skiing and snowboarding. HMRC already accept that lift passes at Scotland’s outdoor ski resorts are subject to 5% VAT.

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