Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Polly Purvis
Johnston Carmichael Tech Advisory Board Member
18 January 2024
Key trends across Scotland’s tech industry for 2024At the start of a New Year, it’s only natural that people in Scotland’s tech sector will start to think about what the emerging themes will be across our industry in the next 12 months. Here, Polly Purvis, Johnston Carmichael Tech Advisory Board member, predicts what these key themes will be.
17 January 2024
Farewell to Form P11D?The HM Revenue and Customs (HMRC) has issued a tax simplification update, affirming the mandatory implementation of payrolling benefits starting 6 April 2026. Presently, employers can choose between submitting P11D forms to report employee benefits for tax purposes or opting for benefit payrolling, which facilitates real-time taxation through PAYE.
Angus Winning
Analyst
15 January 2024
The Practicalities of Demonstrating Fair ValueWhat is value for money? Do customers know when they receive it? Most businesses would claim they offer it, but how would they prove it? That’s the challenge laid down by the Financial Conduct Authority (FCA), who have lost no time in probing this concept. Angus Winning, Consulting Analyst, explains further.
Simon Cavell
Consulting Senior Manager
08 January 2024
A Happy New Year? Supporting Customer VulnerabilityThe month of January brings fresh hope for the year ahead – resolutions made, dry January, booking a summer holiday. However, for many, the hangover from Christmas will include credit card bills, higher borrowing costs, and continuing Cost of Living pressure.
05 January 2024
Consumer Duty: ‘Only six months to go’By the end of January 2024, Consumer Duty will have been live for six months. It represents the largest regulatory change for a decade and a clear steer that the financial services industry should improve how it acts in the best interests of customers.
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