Scotland | AccountingWEB

Scotland

The Scottish Parliament has passed the Bankruptcy (Scotland) Bill 2016 bringing together laws on insolvency into one piece of legislation.

Donald Drysdale comments on the new fiscal framework negotiated between the Westminster and Holyrood governments.

7

Scottish political parties may find it hard to convince voters about their tax policies, suggests Donald Drysdale, if the ground rules for further devolution remain unclear.

17

On 27 January Scottish Finance Minister John Swinney introduced the Land And Buildings Transac

1

Introducing a Scottish Rate of Income Tax may cost £35m, the 

1

Debating the Scotland Bill in the House of Lords earlier this month, Lord Maxton quoted Monty Python: “And now for something completely different.”

4

The Scottish government is constrained in its wish to make income tax more progressive, explains Donald Drysdale

16

Few UK taxpayers know about the Scottish rate of income tax, and fewer still know whether or not they’ll be classified as Scottish taxpayers from 6 April 2016.  Donald Drysdale, a Scot himself,

11

Few Scottish taxpayers know about the Scottish rate of income tax.

7

It is probably common knowledge by now that, come April 2016, the regulations that implement the Scottish rate of income tax (SRIT) will come into force, says Diana Bruce of the CIPP. 

6

Pages