Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
03 October 2018
The problem with PRIIPs – our response to the FCA’s call for inputWe recently responded to the FCA’s call for input on the Packaged Retail and Insurance-based Investment Products legislation (PRIIPs). The legislation came into force in January and brought with it seismic change to disclosure requirements for investment products.
25 September 2018
Off-payroll reform: private sector should prepare for changeThe outcome of HMRC’s consultation on off-payroll working in the private sector is widely anticipated. IR35 legislation has always been controversial but this consultation has raised the level of debate.
Bertie Armstrong
Chief Executive, Scottish Fishermen's Federation
17 September 2018
Brexit: A sea of opportunityFor every four fish caught by Scottish skippers in the North Sea, six are hauled up in the nets of boats that set sail from other EU countries.
14 September 2018
Making Tax Digital: Understanding the detailNigel Roberts, Johnston Carmichael’s Head of Indirect tax looks in more detail at how to work out if you are caught by the new regime and what to do if you are.
12 September 2018
Scottish tourist tax debated by councilsA tourist tax is a levy for visitors. A small charge is usually added to a guest’s hotel bill and is treated in much the same way as VAT. Funds generated from the tax are used for tourism-related purposes such as the upkeep of roads and maintenance of tourist attractions, particularly in high-traffic areas. The tourist tax model is used in several European cities.
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