Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
18 March 2025
Planning for the Tax Year EndWhilst the past 6 months has thrown up several new challenges for our rural and business communities the one constant, we can rely on is the Tax Year End on 5 April. By planning in advance, you can maximise the valuable tax allowances available each tax year.
14 March 2025
“Pillar Two” is an OECD initiative introducing a global minimum tax rate of 15% for large multinational enterprises with consolidated group revenue above 750 million Euro. It is so-called as it is the second pillar of a ‘two-pillar solution’ to reduce base erosion and profit shifting by multinationals. It is also referred to as the Global Minimum Tax (GMT) and the Global Anti-Base Erosion (GloBE) Rules.
28 February 2025
Assuring fraud prevention across your business: the impact of ECCTA 2023Updates to The Economic Crime and Corporate Transparency Act 2023 (ECCTA) introduces a significant shift in how businesses must consider fraud. Si Mathavan, Business Assurance and Internal Audit Partner, explains further.
26 February 2025
Johnston Carmichael hires new partner as part of ongoing audit team growthLeading UK accountancy and business advisory firm Johnston Carmichael has strengthened its growing audit team with the appointment of a new partner. Jane Ferguson has joined from a Big Four audit team and has more than 18 years’ experience in audit, assurance and financial reporting across Scotland.
26 February 2025
Is Lifestyling leading your workplace pension down the garden path?When a decision is taken out of your hands and made for you, what is the likelihood that it is going to suit your needs?
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