Scottish income tax applies to the non-savings and non-dividend income of Scottish taxpayers. The Scottish parliament is able to set as many rates and bands as it chooses.
On 3 December 2018, the Department for Work and Pensions (DWP) published a consultation, ‘Pensions dashboards: working together for the co
By now, readers engaged in the annual self-assessment cycle have hopefully recovered from the January filing season.
At Autumn Budget 2017 the government confirmed that the time limit for making a SDLT return and paying tax would be reduced to 14 days and announced that this would apply to transactions with an ef
Clause 12 of the Finance Bill sets out the tax treatment of a number of different types of social security income, including the Scottish social security benefits: carer’s allowance supplement, bes
Although it did not feature in the Budget itself, the government have confirmed that they are proceeding with the plans to introduce a 30-day payment window for capital gains tax (CGT) for UK resid
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitting arrangements entered into by individuals, partnerships or companies that
