Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
18 January 2019
Senior Manager and Certification Regime (SMCR) – what do you need to know?Among the most significant regulatory changes on the horizon for some firms this year is the extension of the Senior Manager and Certification Regime (SMCR) to all FCA regulated firms. In this short blog, I’ve summarised the new rules coming into force this year and the actions you may need to take to prepare.
14 January 2019
From graduate scheme to audit supervisor: what does a career in audit have in store?The challenging work, learning new things and the support from the team are some of the things that Audit Supervisor Angela Thomson enjoys about a career in Audit. Angela started at Johnston Carmichael through our graduate recruitment scheme, three years on we ask Angela to share what attracted her to a role in audit and what it takes to be successful.
11 January 2019
HMRC launches voluntary profit diversion disclosure facilityHMRC has just launched the Profit Diversion Compliance voluntary disclosure facility. This is aimed at multinational enterprises (MNE) with structures and arrangements targeted by the Diverted Profit Tax (DPT) legislation.
07 January 2019
December 2018 Market CommentaryThe month of December brought no respite to investors with the main UK market retreating by more than 3% for the month.
17 December 2018
2018 was the biggest and best year yet for The Kiltwalk with over 20,000 walkers taking part. This year’s total is still to be finalised but at last count it was an incredible £4,890,865 for 1,156 charities across Scotland!
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