Johnston Carmichael

Business opinion

How to ensure you comply with minimum wage rules

June 17, 2019

Visit Scotland recorded a 10% increase of overseas visitors to Scotland in 2018 and with the hope of another good summer, the ‘Outlander Effect’ bringing tourists from around the world and the film release this month of Robert The Bruce at the Edinburgh International Film Festival, at which the In-Person Strand is sponsored by Johnston Carmichael, we hope this upward trend will continue.

North of Scotland

John Todd: Analysing the Autumn Budget

November 2, 2018

I’ve spent the last few days studying the detailed Budget announcements and considering what the implications are for individuals and businesses that I advise. Budgets are, by their very nature, political and this one felt particularly so.

North of Scotland

Callum Wilson: A Budget for Grafters?

November 2, 2018

Entrepreneurs’ relief, the 10% capital gains tax rate on sale of trading business interests, is an emotive subject. It is either the ‘worst relief’ and costs the Government £2bn a year (The Resolution Foundation) or it’s one of the reasons why people are encouraged to set up businesses and pay tax in the UK. Business owners certainly don’t seem to emigrate to avoid UK capital gains tax like they did in the 1990s.