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December 2024

Johnston Carmichael appoints North East’s leading private client tax director to further strengthen team

Moore member firm Johnston Carmichael has strengthened its Newcastle team with the appointment of Chris Hodgson, a highly experienced Private Client Tax Director with over 37 years of expertise in tax advisory and planning.

Employment Tribunal ruling may change holiday pay and tronc for hospitality businesses

A recent judgement concerning whether tronc awards are 'earnings' for the purposes of holiday pay and other work entitlements has major impolications for those hospitality businesses who not currently pay tronc to team members when away on annual leave. 

Johnston Carmichael hires firm's first ever non-executive directors

Moore UK member firm Johnston Carmichael has strengthened its audit governance team with the recruitment of two independent non-executive directors. 

Johnston Carmichael introduces four new partners as part of firmwide promotions

Moore member firm Johnston Carmichael, a leading UK accountancy and business advisory firm, has bolstered its leadership team with the promotion of four Partners and one Director.

Importance of business LPAs for partnerships and sole director companies in the UK

In the dynamic world of business, ensuring continuity and stability is paramount. One often overlooked but crucial tool for achieving this is the business lasting power of attorney (LPA). This legal document allows business owners to appoint someone to make decisions on their behalf if they become incapacitated.  

Autumn Budget 2024: Inheritance tax changes

Moore member firm Kingston Smith explores how Labour’s first Budget introduced significant changes to the inheritance tax (IHT) regime. These reforms are set to have a wide-ranging impact on many families and business owners, reshaping how wealth is transferred and requiring careful consideration of tax planning strategies moving forward.

Confidence high amid growing concerns over costs and taxation

Twice a year we ask business leaders across the country to share their aspirations for the next six months and track business confidence.