December 2015 – Scottish Rate Of Income Tax
Background Section 80C of the Scotland Act 1998 provides: “(1) The Scottish Parliament may by resolution (a “Scottish rate resolution”) set the Scottish rate for the purpose of calculating the rates of income tax to be paid by Scottish taxpayers.” … More
Posted in Bullet Point Update
Tagged Archive, Income Tax, Scotland, Scottish Rate of Income Tax, SRIT
August 2014 – The Taxman Cometh
Our Bullet Point Update for April 2013 touched on “taxes yet to come”. In particular, it mentioned that under the Scotland Act 2012, the Scottish Parliament would take over responsibility for “Stamp Duty Land Tax” – the current UK tax … More
April 2013 – Taxes Past, Taxes Present & Taxes Yet To Come
This month is the end of one tax year and the beginning of another. So it is apt that tax in some way or other should be the focus of this BPU. But (with a nod to Ebeneezer Scrooge’s three … More