Insights

27 September 2023

• Corporate Tax
• Our people

You don’t need to study accountancy at university to become a Chartered Accountant – and once you become a Chartered Accountant, you don’t need to do accounts! Hannah Robertson, Tax Assistant Manager in our Elgin team, is a shining example of how you can create your own path at Johnston Carmichael, finding the career that fulfils and works for you.

21 September 2023

• Financial Services
• Consulting

Little is known about author William Grove, but his two novels – “A Mexican Mystery” (1888) and “The Wreck of the World” (1889) – are notable for their bleak vision of Artificial Intelligence (AI), with robots revolting against their human masters. That limitless potential was explored further by Hollywood, creating both our wildest dreams and our worst nightmares through movies such as The Terminator, The Matrix, and Minority Report. But it’s not all about a dystopian future – many of us have gladly welcomed Alexa, Siri, and Google into our lives and homes. So, as we continue to grapple with this gap between fiction and reality, one thing remains certain: AI is with us and it’s here to stay…

20 September 2023

• Rural
• VAT & Duty

If a farm business is VAT registered, a proportion of VAT incurred on works to farmhouses is typically recoverable, but it can be difficult to determine the correct level when it comes to renovations and extensions.