News

  • Company Secretarial Update

    The Small Business, Enterprise and Employment Act 2015 has introduced a number of changes to company law in the past year, including, amongst other areas, the acceleration of the company strike-off process; introduction of the requirement to consent to act as an officer of a company and the protection of a director’s day of birth on the public record

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  • Modern Slavery Disclosures are live

    The UK’s ground-breaking legislation which requires businesses to explain what they are doing to ensure that slavery and human trafficking are not part of their supply chain is live.

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  • Johnston Carmichael strengthens Infrastructure and Renewables offering

    Johnston Carmichael’s expertise in the infrastructure and renewables sectors has been bolstered by the addition of a new team who have joined the firm this month from RSM UK.

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  • Distributable profits – do you know yours?

    The adoption of the measurement and recognition criteria of FRS 102 can affect your company’s distributable reserves. Do you know yours?

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  • Annual Tax on Enveloped Dwellings (ATED)

    ATED is an annual tax payable mainly by companies that own UK residential properties, but also applies to partnership where one of the partners is a company and collective investment schemes.

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  • S455 Tax charge: change of tax rate

    Close companies, broadly companies under the control of five or fewer participators or directors, are currently required to pay to HMRC a tax at 25% on loans to participators and their associates, or other similar arrangements.

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  • Tasty distribution deal for coconut water brand

    Scottish coconut water brand Go Coco has signed a distribution deal with Highland Spring Group (HSG) and is now looking to expand by targeting major supermarkets in the UK.

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  • Do you control or influence a UK company or LLP?

    Find out about PSC requirements for limited companies and LLPs that have come into force today.

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  • Changes to tax treatment for overseas developers of UK property

    The Government has announced significant changes, designed to ensure that overseas developers of UK property are subject to UK corporation tax on profits derived from such developments, regardless of whether or not they are resident in the UK for corporation tax purposes.

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  • Scotland Act 2016

    The Scotland Act 2016 completed its path through Parliament last month with Royal Assent received from Her Majesty the Queen. This Act fulfils the commitments made by the UK Government to devolve substantial powers to the Scottish Parliament.

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