Insights

Scott McFarlane

Employer Services Senior Manager

05 September 2023

Employer Services

An employer has won a recent decision in respect of an HMRC notification of underpayment of the National Minimum Wage (NMW), which could be of interest to other employers.

Alan Hamilton

Corporate Finance Partner

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31 August 2023

Corporate Finance

Using private equity to grow your business

Next in our private equity blog series, Alan Hamilton, Corporate Finance Director, explores the key areas in which businesses can benefit from the involvement of a private equity investor, and the impact that this may have on your company.

Wendy Ramsay

Tax Senior Manager

31 August 2023

Private Client Tax

COP 9 - Tax Investigations Update

HMRC has redrafted its Code of Practice 9 (COP 9) to encourage more use in cases of fraud, dishonesty or tax evasion. COP 9 gives taxpayers the opportunity to disclose fraud and bring their tax affairs into line on a civil basis, rather than a criminal basis.

Stuart Thomson

Corporate Tax Director

31 August 2023

Corporate Tax

Residential Property Developer Tax

While the transition to a 25% Corporation Tax rate received a great deal of attention, it also brought about an effective rate of tax of 29% in the Residential Property Development sector, in the form of the Residential Property Developer Tax (RPDT).

Polly Purvis

Johnston Carmichael Tech Advisory Board Member

25 August 2023

Why even founders need to be business focused

One of the real strengths of Scotland’s tech sector is that we have such a wide range of founders providing technology solutions for a broad range of industries. Many of these founders will think, “what should I prioritise to ensure the best start?”. Here, Polly Purvis, Johnston Carmichael Tech Advisory Board member, dives into the importance of commercial skills when starting up and running a business in the tech sector.

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