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Scotland update: Scottish income tax 2019/20; Scottish government consultation on managing changes to fully devolved taxes
Scottish income tax applies to the non-savings and non-dividend income of Scottish taxpayers.
Devolving taxes: learning from the Scottish experience
Introduction The Scottish Taxes Policy Forum (STPF) has been formed in order to collaborate on technical analysis of Sc...
Tax treatment of social security income: Clause 12 (Scotland)
Clause 12 of the Finance Bill sets out the tax treatment of a number of different types of social security income, inclu...
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Students celebrate ADIT and Pillar Two Award success
October 2026
In the news: October 2026
October 2026
LITRG Budget summary: is austerity really coming to an end?
Following Budget 2018, the LITRG technical team examined the announcements in relation to tax and benefits, to work out ...
Barclay Implementation: a Scottish Government consultation on non-domestic rates reform
Non-domestic rates (business rates) have never been a reserved tax.
Spotlight on…the CIOT’s Scottish Technical Sub-Committee
The Scottish Technical Sub-committee has a wide remit, aiming to encompass all aspects of Scottish taxation, including f...
Scotland update: call for evidence on social security and in-work poverty; and meetings with Scottish Government
Call for evidence on social security and in-work poverty LITRG responded to a call for evidence on social security and ...
Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...
Scottish consultation on Land and Buildings Transaction Tax for property investment funds
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) from 1 April 2015 in respect of transac...
Scotland update: tax coding issues for Scottish taxpayers; Carer’s Allowance Supplement
Tax coding issues for Scottish taxpayers We have come across an issue in relation to PAYE tax codes for Scottish taxpay...