Johnston Carmichael Chartered Accountants and Business Advisers

Sharp Minds on The Autumn Budget 💼 Today’s Budget revealed a shakeup for Inheritance Tax calculations. Martin Hendry FPFS, Chartered Financial Planner in our Wealth team, discusses the change which will include pensions in Inheritance Tax scope from 2027. This announcement will lead to a fundamental change in how clients can access their money after retirement. Make sure to follow along and visit our Budget Hub, as we post more video insight from our team of sharp minds: https://lnkd.in/eA575nvz   #Budget2024 #AutumnBudget2024 #UKBudget #WeTalkTax

Sharp Minds on The Autumn Budget 💼 Changes to Capital Gains Tax announced! The Chancellor today shared plans to increase the top rate of CGT from 20% to 24%, as of today. Partner and Head of Private Client Tax, Alex Docherty further explains the impact this will have on investors and homeowners. Make sure to follow along and visit our Budget Hub, as we post more video insight from our team of sharp minds: https://lnkd.in/eBwrhrBD   #Budget2024 #AutumnBudget2024 #UKBudget #WeTalkTax

Sharp Minds on The Autumn Statement 💼 During today’s announcement, the Corporation Tax roadmap was issued, with HMRC issuing their thoughts on improvements to their systems in the Spring of 2025. Here, John McAuslin, Partner and Head of Corporate Tax discusses that the headline rate of Corporation Tax Rate of 25% will remain for the length of this Parliament together with the small companies rate. Make sure to follow along and visit our Budget Hub, as we post more video insight from our team of sharp minds: https://lnkd.in/e-KE-Y7T   #Budget2024 #AutumnBudget2024 #UKBudget #WeTalkTax

Sharp Minds on The Autumn Statement 💼 One standout announcement from today's Autumn Budget was the Government's decision to raise Employers National Insurance Contributions by 1.2% to 15%, with the per-employee threshold at which employers start to pay National Insurance reducing from £9,100 to £5,000 per year. There will be lots of discussions around this in the upcoming days and weeks, but David Ward, Partner and Head of Specialist Taxes, shares his immediate thoughts in the video below. Make sure to follow along and visit our Budget Hub, as we post more video insight from our team of sharp minds: https://lnkd.in/eAvvav3p   #Budget2024 #AutumnBudget2024 #UKBudget #WeTalkTax

Sharp Minds on the Autumn Budget 💼 Experts from our Tax and Wealth teams will be highlighting key announcements which were made in today's Budget statement. First up, Partner and Head of Private Client Tax, Alex Docherty breaks down what the Inheritance Tax changes were - with the nil rate band frozen until 2030 and an overhaul of Agricultural Property Relief and Business Property Relief from 2026. Make sure to follow along and visit our Budget Hub, as we post more video insight from our team of sharp minds: https://lnkd.in/ecSKQVW3   #Budget2024 #AutumnBudget2024 #UKBudget #WeTalkTax

Last week, the Moore Global Partners Conference in Budapest highlighted the strength and unity of our global network. Our firms came together to share knowledge, network with old friends and new, and explore innovative solutions, services, and tools that will inspire and support our clients. We were delighted to have keynote speakers Dave Coplin, Saker Ghani, Magnus MacFarlane-Barrow, and Matthias Geyssens share their expertise and vision with us. Thank you to Moore Hungary for being wonderful hosts, and thank you to our event sponsors Suralink and Caseware for their support and attendance. Here is a selection of highlights, and we will share more soon. Thank you to everyone who made this conference so inspirational. We can’t wait for the next one in Marrakesh in 2025! #ProudlyMoore #MooreConferences

As proud members of Moore Global, we have been watching and supporting the “Moore to the Moon” challenge! The global team set this initiative to harness the collective power of the network to reach 384,400 km – the distance to the moon – through any activity that gets us moving, from running and cycling to dancing and walking. As the Moore firms smashed this target, the network now has a new challenge – to reach an incredible 1 million kilometres, all while raising funds and promoting wellbeing too. At JC, we’re really proud to have played a role supporting this mission through our CSR activity across the UK. Across various events this year such as four Kiltwalks, the Great Glen Challenge, our CSR step challenge, and much more, team JC has covered an estimated 6,571km. We’re thrilled to be part of this global journey, knowing our miles help move Moore Global closer to the 1-million-kilometre goal! Giving back is central to our values, and through our challenges this year so far, we’re proud to have raised over £25,195 for our communities. #SocialAmbition #MooretotheMoon #Wellbeing #ProudlyMoore

Join us for our next Financial Services Funds Forum! Hosted by Ewen Fleming, Partner and Head of Financial Services, this Forum aims to bring together private fund managers across Scotland. We will provide an update from our growing Financial Services Audit, Consulting and Tax teams, on some of the topical issues that are currently impacting private funds and private fund managers. We will be running this event across two locations, click here to find out more and sign up: https://lnkd.in/e8kADWFm #FinancialServices #Accountants #BusinessAdvisers #FinancialServicesEvent Jordan Brown Lewis Whitehill

What an incredible time I had at the Moore Global Partner Conference in Budapest. As anticipated, we heard outstanding speakers, had fantastic cultural experiences, and collaborated with colleagues from across the world. And of course, it is always such a joy to spend time with the wider Moore Global team. Amongst all this, one thing stood out – our difference. It was a privilege to present to the conference on The Moore Way, a clear articulation of our culture, what makes us different and the journey we are on as a network. It was gratifying to see that difference and culture in action. This conference, and the Real Estate & Hotels Summit and Global Tax Conference that followed, set the bar even higher for next year. These are exciting times for Moore, and I’m delighted to be part of it. Thank you to everyone who worked so hard to make it a memorable few days!  Alisa T. Samantha Couper Margie Alt Jeff Blackbeard John Stanford

The Autumn Budget is a chance for the Government to make a bold statement on the energy transition. Graham Alexander, Partner and Head of Corporate Finance, discusses the Energy Profits Levy, its potential impact, and how the oil & gas and renewables sector can co-exist to manage the transition: https://lnkd.in/e9Efb5yb