Johnston Carmichael's team enhancing tax strategies for clients.
Inverness, August 28, 2025
Johnston Carmichael has appointed Alison McGlashan as the new Tax Director at its Inverness office. With over 20 years of experience in corporation tax and a focus on construction and property incentives, McGlashan aims to enhance the firm’s expertise in capital allowances. Her addition comes at a vital time for clients seeking optimal tax relief in property investments, ensuring tailored advice in a complex tax landscape. The firm is committed to providing expert guidance across various sectors, strengthening its position in the industry.
A director has been appointed to the Inverness office to expand expertise in capital allowances and other construction and property incentives. The new appointee brings more than two decades of corporation tax experience, with a deep focus on construction and property incentives across recent years. The hire is intended to help clients identify and secure tax reliefs tied to property investment, construction, refurbishment and fixed asset activity.
The appointee joins from a Big Four firm and is a qualified Chartered Accountant and Chartered Tax Adviser. Of more than 20 years in corporation tax, 16 years have been concentrated specifically on construction and property incentives, including work on capital allowances. The role will involve advising clients on tax relief opportunities related to acquisitions and disposals, construction, refurbishment, fit-out and general fixed asset investment while considering interactions with other taxes and self-assessment obligations.
The appointment strengthens a specialist construction and property incentives team that already includes a partner and another director. The team combines tax, surveying and construction expertise and works closely with architects, consulting engineers and project managers to prepare and support claims. Although based in the Inverness office, the appointee’s experience is intended to benefit clients across the UK.
The new director has advised clients in a wide range of sectors, including retail, manufacturing, food and drink, real estate, energy and infrastructure. Services will focus on identifying and maximising available reliefs from property-related expenditure, and on ensuring tax positions are managed alongside broader commercial and reporting obligations. Work will include assessing eligibility for reliefs, preparing technical submissions, and coordinating specialist inputs as required for capital allowances and related claims.
Recent changes to the Capital Allowances regime have added complexity as well as opportunity. The evolving rules mean that specialist knowledge is required to navigate new reliefs, interaction with other taxes and changes that affect timing and quantum of tax benefits. The appointment signals an intent to enhance advisory capacity in this area during a period of shifting tax rules.
The role is described as client-facing and cross-disciplinary. Key activities will include scoping projects for potential reliefs during acquisition or disposal, evaluating construction, refurbishment and fit-out costs for capital allowances eligibility, and advising on how fixed asset investment can be structured to unlock tax benefits. The director will also take into account self-assessment obligations and the interaction between capital allowances and corporation tax to provide rounded advice.
This appointment follows recent partner promotions within the Inverness office. The reinforced team structure now includes a partner, two directors and specialist support aimed at delivering tax and technical advice across construction and property workstreams. The office is positioned to provide coordinated input on projects that require tax, survey and construction know-how.
The appointee is a tax and accounting professional with senior-level experience in corporation tax matters. The background includes advisory roles on capital allowances and incentives for a mix of corporate and sector-specific clients, with a particular focus on translating technical tax rules into practical outcomes for property investment and construction projects.
The main purpose is to strengthen specialist capability in capital allowances and other construction and property incentives, improving the support available to clients with property investment and construction activity.
Areas of focus include acquisition and disposal work, construction, refurbishment, fit-out, and general fixed asset investment, with attention to how those activities interact with broader tax obligations.
Experience covers retail, manufacturing, food and drink, real estate, energy and infrastructure among others.
No. While based in the Inverness office, the director’s expertise is available to clients across the UK.
Recent changes add both complexity and opportunity. Clients may access new reliefs but require specialist advice to ensure claims are made correctly and that interactions with other taxes are managed.
| Feature | Details |
|---|---|
| Role | Director focused on construction and property incentives |
| Experience | 20+ years in corporation tax; 16 years focused on construction and property incentives |
| Specialisms | Capital Allowances, acquisition/disposal, construction, refurbishment, fit-out, fixed asset investment |
| Qualifications | Chartered Accountant and Chartered Tax Adviser |
| Client sectors | Retail, manufacturing, food and drink, real estate, energy, infrastructure |
| Geographic scope | Based in Inverness; advisory reach extends across the UK |
| Team setup | Construction and property incentives team combining tax, surveying and construction expertise |
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