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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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  • Comment: New rules put greater onus on prompt tax payment

    Few people may like it and many loathe it but HMRC undoubtedly has a tough job on its hands. The organisation responsible for collecting taxes faces a significant challenge in bridging ...

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  • Dedicated service offers advice to contractors winding down limited companies

    Johnston Carmichael, one of Scotland’s leading Chartered Accountancy and business advisory firms, has invested into the development of a new service designed to help contractors unlock cash in their limited companies, which launches today {6 August 2014}.

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  • Land Diversification

    Land diversification is the supply of land for an alternative use moving away from traditional agricultural production, i.e. for an activity not defined as farming.

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  • Becoming a Good Food Nation

    On 18 June 2014 Rural Affairs, Food and the Environment Secretary Richard Lochhead unveiled the next step of Scotland’s National Food and Drink Policy.

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  • Employment Allowance – how many £2,000 allowances can be claimed?

    Since 6 April 2014, most eligible businesses have been claiming the new Employment Allowance via their normal Real Time Information (RTI) payroll submissions, allowing them to reduce their Employer’s Class ...

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