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On 4 December 2024, the Cabinet Secretary for Finance and Local Government Shona Robison set out the Scottish Budget for 2025-26 (see tinyurl.com/y5r73kxv)

The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d

Changes to guidance/interpretation/procedure

As a result of our feedback on a proposed ‘one-to-many’ letter regarding the High Income Child Benefit Charge (HICBC), HMRC have updated the

A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost than others, and the atmosphere is indifferent to the source of emiss

Our work on the day of Autumn Budget 2024 and immediately afterwards are covered in the article by George Crozier in the Briefings on page xx.

From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:

The committee launched the inquiry with a view to finding out more about how framework bills affect parliamentary scrutiny and stakeholders engaging with the Scottish Parliament on legislation.

Time limit for requesting written reasons

As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up to six tax years (SI 2001/769, reg 4(3)–(5)).

We have a lot of information available on our website to help people understand umbrella companies and manually check whether pay and taxes are being dealt with properly.