Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
02 September 2026
My JC Path as an Audit SupervisorNoor Habib joined Johnston Carmichael in July 2022 as part of our Graduate summer intake. Now working in our Glasgow office as an Audit Supervisor, we caught up with Noor to chat about a career in Audit and the best things about working at JC.
Vicki Smith & Robert Winters
14 August 2026
When is a shed not a shed? What recent tax cases could mean for agricultural buildingsA grain store may look like a shed, but recent tax cases suggest it could be something much more valuable from a capital allowances perspective. Robert Winters and Vicki Smith explain further.
05 August 2026
Why resilience is becoming Food & Drink’s biggest competitive advantageFor the past three years, leaders in the Food & Drink sector have been consumed by inflation.
Energy inflation. Labour inflation. Packaging inflation.
But while boards were focused on costs, another risk was quietly exposing a more fundamental vulnerability across the sector: resilience.
24 July 2026
Burnham, Miliband and Britain’s energy realityPolitics moves quickly. Infrastructure does not. Mark Stewart highlights the growing gap between political timescales and infrastructure investment horizons. For investors, policy stability matters far more than political rhetoric, and Britain’s energy future depends on providing long-term certainty.
Alex Docherty & Roger Campbell
20 July 2026
Salaried Member Rules: how the Supreme Court’s BlueCrest decision reshapes LLP tax statusThe Supreme Court’s landmark decision in HMRC v BlueCrest Capital Management (UK) LLP has clarified how the Salaried Member Rules should be applied and may increase HMRC scrutiny of LLP structures. This article examines the key findings from the judgment, the implications for Conditions A and B, and the actions LLPs should consider to mitigate potential tax risks.
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