This week marks the inaugural Scottish Games Week and we're buzzing to be taking our place as headline sponsors. With the game development industry being a leading player in Scotland’s economy, we’re proud to play a role in supporting this innovative sector.

To celebrate, we sat down two of our key-players from team JC: Andrew McMillan, Director and Head of Innovation Taxes, and Kirsty Irvine, Business Development Senior Manager, to find out what excites them about the game development industry and what they're looking forward to the most during Scottish Games Week.

Andrew McMillan, Director and Head of Innovation Taxes

What is it about the games industry in Scotland that excites you?

There are so many things about the games industry in Scotland and across the rest of the UK that excite me. The gaming sector is extremely diverse both geographically and in scope, with a wide variety of studios and exciting game tech businesses established across the country. On a daily basis I’m having discussions with innovative gaming minds from who are looking to create new IP. Some of this IP relates to traditional games development as most would understand it, but increasingly we are seeing the ‘gamification’ of other industries, with the cross sector benefits of games and games tech finally being realised. 

I believe that the value of games tech will only continue to grow, and I love working with clients who have similar mindsets. Believe it or not, it isn’t the excitement of the audit or the accounts which we get our kicks from but from working with inspiring people who believe anything is possible.

Why are creative tax reliefs so important?

One part of my job involves helping clients claim Video Games Tax Relief (VGTR), which is a corporate tax relief designed to promote and support game development by UK companies. The relief itself can be very valuable, either in reducing the tax payable for profit making companies or, for loss making companies, allowing for cash payments to be received. These cash payments can be crucial in funding continued game development, particularly for early stage companies. 

As with all areas of tax though, it is important to take good advice, both to ensure that your company receives the maximum relief to which it is entitled and to mitigate the risk of any errors being made.   

What was your first console?

This is going to expose my age, but my first console was the Nintendo Entertainment System, before moving onto the SNES and then the N64 (I was a Nintendo diehard in those days). During my early gaming days I had a Sega Game Gear as well. I got the opportunity to test the Steam Deck at EGX and the weight of the handheld console took me back to those Game Gear days. That’s where the comparison ends though, with the technology almost unrecognisably different in terms of performance. 

What’s your favourite game of all time?

I have had the opportunity to play so many great games over the years, but there is something about Mario Kart that, whenever I play it, it takes me back to when I first fell in love with gaming. For that reason, it has always remained my favourite game, regardless of which console it is played on.

What are you looking forward to most at Scottish Games Week?

Firstly, I cant wait to see what the Scottish Games Week team have in store for us all across the respective days and cities. I got a glimpse of how much work has gone into the planning and I can't wait to see that come to fruition. Other than that, I’m looking forward to seeing some familiar faces and hopefully finding out more about the great work going on across Scotland and beyond.

Kirsty Irvine, Business Development Senior Manager

Describe your role in one sentence

I’m the Business Development lead for the Tech sector at Johnston Carmichael. I manage strategic partnerships with entrepreneurial organisations and work with founders and their teams to understand how JC can best support their growth aspirations.

What are you looking forward to at Scottish Games Week the most?

Just being out and about at all of the events and chatting to ambitious entrepreneurs in person! Whether in Glasgow at the Barclays Expo, Edinburgh at the symposium, or Dundee at the awards, I am so happy events are back. The diary for Scottish Games Week is jam packed with activities so you’ll find me at the various JC booths, decent coffee in hand, alongside the rest of the JC gaming team. 

How are entrepreneurs and start-ups in the Gaming sector different to others? 

As the gaming sector evolves, we’re seeing traditional game development continue to thrive alongside the gamification of other industries. The wider tech (and business) ecosystem no longer see game tech as a niche sub-sector, so game tech is beginning to dictate advances in other areas, which is brilliant to see. The parallels between gaming start-ups and tech sector start-ups is increasing whilst the fundamentals of success are very similar. It’s often said that one of the main challenges for tech founders is that they can put too much focus on the actual technology rather than the problem they’re solving and the benefit to the customer. Similarly, in traditional game development, studio founders often tend to be technical developers so their passion is about building visually and mentally stimulating games, but understanding product market fit is still absolutely critical.

What's your one piece of advice for a developer who is looking to grow but doesn't know where to start?

Reach out: to industry peers, organisations, potential advisers (like JC). Most people are happy to help and the great thing about Scotland is there’s a strong yet accessible network of people who have ‘been there, done that’ but you have to be proactive: attend that event, register for that newsletter, and send that personalised LinkedIn request. Of course, I have to also tell you to also visit the Video Gaming area on our website. There’s some really useful information about reliefs that help young gaming studios and a short video that summarises it all for you.

And finally, what was your first console?

My memory is a little hazy as I was pretty young, but I do remember battling my brother for access to Sonic the Hedgehog on the Megadrive (I realise this is hardly original and is very different to the current version, Sonic Frontiers!). My parents were pretty strict on screen time - we were allowed one hour max a day but as an older kid I adored The Legend of Zelda: Ocarina of Time on the N64 - the soundtrack and the adventure story was awesome!

Contact us

Visit our Video Games Tax Relief page to find out more about how Johnston Carmichael can help your business.