Jan 12, 2016 | Bullet Point Update
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.” It then refers one...
Aug 22, 2014 | Bullet Point Update
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 on “land transactions” (most...
May 7, 2013 | Bullet Point Update
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 ghosts) we do not dwell here on taxes past or on taxes present – but on...
