Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Clark Wilson
CEO, Barrachd
Chris Stout
Audit Assistant
31 January 2019
Attention to detail and a questioning outlook – developing your audit careerHaving the autonomy to make your own decisions and lead your day-to-day work is just one of things that Chris enjoys about working within the audit team at Johnston Carmichael. In this short blog we ask Chris what attracted him to JC, what it takes to be successful and one year on, how he’s developed his audit acumen.
Tony Cochrane
VAT Senior Manager
27 January 2019
Construction sub-contractor left out of pocket after VAT caseIn the recent J&B Hopkins (“J&BH”) Upper Tier Tax Tribunal VAT case the court agreed with HMRC’s assessing the business for underpaid VAT, as the business felt this would unjustly enrich HMRC.
Tony Cochrane
VAT Senior Manager
27 January 2019
Third Sector and Public Sector potential VAT opportunityThird Sector and public sector organisations may benefit following the ruling in the Wellcome Trust Limited (“WTL”) VAT First Tier Tribunal case. Such organisations should read on if they procure services from overseas suppliers to facilitate non-business activities, as there may be a financial and administrative benefit.
Paul McGonigal
Tax Senior Manager
27 January 2019
Significant VAT changes for building and construction services on the horizonSignificant changes are being introduced to the VAT treatment of supplies in the construction industry with effect from 1 October 2019. A domestic “reverse charge” rule is being introduced which will change the person responsible for accounting for VAT in relation to certain supplies of construction services.
Nigel Roberts
VAT Director and Head of VAT & Duty
24 January 2019
Brexit and international trade – What’s an EORI number and why do I need one?It’s just 10 weeks until 29 March, when under current arrangements the UK will leave the European Union (EU). There is, of course, huge political uncertainty as to how Brexit will happen, but “No Deal” remains a clear possibility.
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