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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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30 August 2019

  • Corporate Tax
  • VAT & Duty
  • Brexit
A ‘No Deal’ Brexit: Considerations and Preparation for Scottish businesses

It’s almost impossible to avoid the phrase “No Deal Brexit” at the moment. It’s everywhere – on the radio, in the papers and all over the internet. Depending on your source, it’s almost inevitable or increasingly likely or just possible….but what does it actually mean? What are the implications for the Scottish business community and can you do anything now to prepare.

22 August 2019

  • Corporate Tax
  • VAT & Duty
  • Brexit
HMRC announce auto-enrolment for UK businesses for a UK EORI number

Following the announcement that the UK government plans to enrol VAT registered firms with an EORI number to allow them to continue trading with the EU in the event of a No Deal Brexit, accountancy and business advisory firm Johnston Carmichael highlights its importance to firms trading internationally.

21 August 2019

  • Infrastructure & Renewable Energy
  • VAT & Duty
Changes to VAT treatment of energy saving materials from 1 October 2019

Changes are being introduced from 1 October 2019 which will result in the supply of certain Energy Saving Materials (ESMs) being subject to VAT at 20% rather than 5%.

31 July 2019

  • Construction & Property
  • VAT & Duty
Should you remain in the VAT Flat Rate Scheme after 1 October?

From 1 October 2019 a domestic “reverse charge” rule will be in force, affecting the VAT treatment of supplies in the construction sector. Businesses who remain in the Flat Rate Scheme may be worse off if they don’t revert to standard VAT accounting before 1 October.

20 June 2019

  • Construction & Property
  • VAT & Duty
Major VAT changes in the construction industry – is your business ready?

From 1 October 2019 significant changes are being introduced to the VAT treatment of supplies in the construction industry. A domestic “reverse charge” rule is being introduced and for many businesses this may result in a reduced level of cashflow. Understanding how this might impact your business now will allow you to prepare for the changes.

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