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The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local government) to consult on a fairer council tax system.

The attempts of employees (typically, directors) to extract funds from their companies in a tax-efficient fashion and the attempts of the authorities to thwart such arrangements are likely to

Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 employee-owned businesses.

The consultation considered three proposals.

The Non-Domestic Rating Bill 2023, that applies in England and in part to Wales, makes significant changes to business rates.

More and more is being written about employee ownership trusts and the tax incentives available when establishing them (see ‘Employee ownership trusts’, Tax Adviser, April 2023), not to me

On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.

In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additional dwelling supplement (ADS), looking at:

In one ideal world, clients would provide their agents with details of their employment income in a timely fashion.