Insight

646-660 of 938 Articles
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Accountant Iain Masterton outlines key changes to VAT rules, details why they’ve been introduced and reveals what building contractors must do to ensure they are compliant. Forthcoming legislation changes could have a major impact on any building contractor business which is registered for VAT

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ICO's second GDPR fine in as many days highlights the importance of due diligence in acquisitions, writes Val Surgenor. Hot on the heels of the proposed British Airways fine, the Information Commissioner’s Office (ICO) this week issued notice of its intention to serve a penalty notice (a fine)

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Build to Rent is critical to addressing issues of a lack of housing supply but Scotland still lags the rest of the UK, writes Will Scarlett. With the news that L&G have committed to a Build To Rent (BTR) scheme for 338 apartments in Edinburgh, it is fair to say that BTR in Scotland is final

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Peter Young, Partner, head of Private Client Tax at Johnston Carmichael, highlights the tax pitfalls facing many people with personal pension schemes, as an important deadline looms into view and the NHS finally makes a move to address the situation  

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Chris Campbell, tax senior manager at Johnston Carmichael, considers the benefits of going electric. Climate change has featured heavily in the news headlines recently, with various political parties renewing their commitment to reducing carbon emissions. This comes amidst the backdrop of protests i

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Nigel Roberts, VAT Director and Head of VAT & Duty at Johnston Carmichael, explores the implications of the taxman's latest VAT recovery regulations HMRC have announced a major change in the rules governing VAT recovery for businesses which import goods into the UK. At present, the changes will

646-660 of 938 Articles
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