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  • Robert Graham Cigars Acquired by Stephen Johnstone

    Edinburgh-based entrepreneur Stephen Johnstone has purchased a majority shareholding in Robert Graham, a whisky and cigar specialist retailer in a seven figure deal. Originally established in Glasgow in 1874, Robert Graham ...

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  • Land and Building Transaction Tax

    The Scottish Government yesterday announced the proposed rates for Land and Buildings Transaction Tax (“LBTT”) and Scottish Landfill Tax. Please see following link for further details and also links to ...

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  • Scottish Landfill Tax

    In April 2015 a Scottish Landfill Tax (SLfT) administered by Revenue Scotland will replace the current Landfill Tax administered by HM Revenue and Customs for Landfill operators north of the ...

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  • Buyers of Expensive Homes in Scotland Face Large Tax Increase

    Johnston Carmichael appeared in the Financial Times this week. Susie Walker, our Head of Tax, was first to express her thoughts on the recent changes in tax legislation which came ...

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  • Real Time Information Penalties - An Update

    Most employers are now be familiar with the Real Time Information (RTI) filing requirements, as those with ten or more employees are required to submit payroll information to HM Revenue ...

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  • Johnston Carmichael Reach Finals of British Accountancy Awards 2014

    We’re delighted to announce that Johnston Carmichael has been shortlisted for National Firm of the Year at the forthcoming British Accountancy Awards 2014.  To be shortlisted for such a prestigious ...

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  • Employment Allowance – Updated Guidance

    HMRC has advised that any PAYE scheme which has not claimed the Employment Allowance will receive an electronic Generic Notification Service (GNS) message in September 2014 to flag up the fact that no allowance has been claimed and to suggest they review their eligibility for Employment Allowance. It is possible that clients receiving the GNS notification will be in touch to discuss the appropriate action to be taken.

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  • Scottish Independence Referendum 2014

    Second Briefing Paper After almost two years of campaigning, Scotland has voted No to becoming an independent country. We now know the outcome of the referendum, however there are likely to ...

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  • Johnston Carmichael appoints Director of Business Development

    Leading Scottish accountancy and business advisory firm, Johnston Carmichael, has appointed Craig Yeoman as director of business development. Craig is well known across the north east business community and brings over ...

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  • Scottish Taxes

    The Revenue Scotland Tax Powers Bill (“RSTB”) was passed by the Scottish Parliament on 19 August 2014 and now awaits Royal Assent.  The RSTB arises from the Scotland Act 2012 and ...

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