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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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Polly Purvis

Polly Purvis

Johnston Carmichael Tech Advisory Board Member

18 January 2024

  • Technology & Life Sciences
Key trends across Scotland’s tech industry for 2024

At 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.

Michael McAllister

Michael McAllister

Partner & Head of Payroll Services

Connect on LinkedIn

17 January 2024

  • Payroll Services
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

Angus Winning

Analyst

15 January 2024

  • Financial Services
  • Consumer Duty
  • Consulting
The Practicalities of Demonstrating Fair Value

What 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

Simon Cavell

Consulting Senior Manager

08 January 2024

  • Financial Services
  • Consumer Duty
  • Consulting
A Happy New Year? Supporting Customer Vulnerability

The 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.

Ewen Fleming

Ewen Fleming

Financial Services Partner

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05 January 2024

  • Financial Services
  • Consumer Duty
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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