Insights

Alan Dean

Tax Director

14 January 2026

Budget

Scottish Budget 2026 insights: What do the income tax changes mean for you?

The Scottish Government announced in their budget two changes to income tax. Here’s what you need to know and how it could affect you.

Adam Hardie

Business Development Partner and Head of Food & Drink

Connect on LinkedIn

09 January 2026

Food & Drink

Time to share your views on the current health of the UK food & drink sector

How was 2025 for businesses across the food & drink sector, and what is at the forefront as we move into 2026?
We’ve reached that time of year again where we launch our Johnston Carmichael food and drink sector survey and seek answers to our questions by listening to businesses leaders, from across the UK.

Gillian Boston

Financial Services Director

Connect on LinkedIn

06 January 2026

CASS 15 – payment services and e-money

The safeguarding landscape for payment and e-money firms is about to become more challenging. From 7 May 2026, the FCA’s new rules under PS25/12 come into force for authorised payment institutions, authorised e-money institutions, small e-money institutions, and credit unions issuing e-money in the UK. Gillian Boston, Audit Director, explains further.

Catriona Love

Outsourced Finance Services Senior Manager

06 January 2026

What’s next after you’ve received equity funding?

For many businesses on an accelerated growth journey, receiving private equity funding is a huge milestone that you’ll have been working towards for a significant period of time. Once you have received equity funding, it is likely that you will need to provide your investors with financial reporting on a regular basis. For many owner managed businesses (“OMBs”), this might not be something you’re used to doing, so this blog explains what you’ll need to consider for the next stage of your business journey.

Bryan Shepka

Partner and Head of Financial Services

22 December 2025

Financial Services

Financial Services Sector - predictions for 2026

As we look back at the predictions we made for 2025, one thing stands out: we were directionally spot-on. The themes we highlighted last year - AI adoption, long-term strategic investment, continued M&A activity, the evolution of Consumer Duty, and the growing importance of resilience - are still the forces shaping the industry.

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