Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Les Gaw
Johnston Carmichael Tech Advisory Board Member
10 July 2024
What AI adopters in Scotland can learn from the dot-com bubbleIt’s been an incredible 18 months for the AI sector, dominating discussion in the tech industry during 2023 and 2024 across the globe.
04 July 2024
A drop in EIS/SEIS Investment - but what’s on the horizon?In slightly unwelcome news, data has been released by HMRC and published recently in Taxation Magazine, which shows that for the tax year 2022/23, Enterprise Investment Scheme (EIS) investment is down by approximately 15% on the previous year, and fewer companies actually raised investment. and
Michael Jamieson
Tax Senior Manager
04 July 2024
Additional Dwelling Supplement (ADS) – Changes effective from 1 April 2024Following an extensive consultation period by Revenue Scotland, new legislation was introduced on 1 April 2024 to alter and, in most instances, improve the Land and Buildings Transaction Tax (“LBTT”) rules in respect of the Additional Dwelling Supplement (ADS).
03 July 2024
Why do I need a financial planner?Stuart Walker, Chartered Financial Planner, highlights the importance of speaking to a Financial Planner. If you’re unsure about whether a Financial Planner could help you or not, we’ve got you covered as Stuart answers some of the questions which might be on your mind.
Jonathan Corsie
Tax Assistant Manager
01 July 2024
Recharging costs to customersWe are often asked by clients whether VAT should be applied to costs recharged to customers, and, if it should, what rate of VAT should be applied.
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