Glen Small joined the independent accountancy and business advisory firm in April 2022, bringing extensive experience from Big Four firms, where he specialised in advising clients across housing, real estate, and large-scale construction projects.

He has extensive expertise in helping developers of housing, care homes, and charitable buildings mitigate irrecoverable VAT costs through strategic structuring, including VAT efficient supply chains, design and build contracts, and golden brick arrangements.

He has also supported PFI providers in defending HMRC challenges related to VAT recovery on utilities and staffing.

With a career deeply rooted in property and development, and a personal connection to the trades through his family background, he brings both technical insight and genuine passion for the industry. 

Mr Small said: “The construction and property sector underpins so much of our economy, from housing and education to healthcare and commercial development.

“Our clients are facing increasing financial, legislative and regulatory pressures and Johnston Carmichael is uniquely placed to help them navigate that complexity.

“We’re also seeing growing demand for specialist advice across the UK, as businesses adapt to new market dynamics and opportunities within the built environment. 

“Having grown up around construction with my dad being a stone restorer, I’ve seen first-hand the impact that great projects can have on communities.

“I’m excited to lead a team that combines real sector understanding with the technical expertise to help our clients deliver better outcomes, both for their businesses and for the wider economy.”

Lynne Walker, CEO at Johnston Carmichael, said: “Glen’s appointment reflects both the scale and importance of the property and construction sector to our clients and to the economy.

“He brings a combination of deep industry experience, commercial insight, and an ability to connect teams across the firm. 

“Our ambition is to work alongside the businesses shaping Scotland’s built environment, helping them to grow sustainably, adapt to new challenges, and drive the sector forward.

“With Glen’s appointment, we are now even better placed to provide market-leading advice and support, helping our clients navigate opportunities and challenges with confidence.”