Scotland | AccountingWEB


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


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,


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


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. 


The Commission on Local Tax Reform, set up by the Scottish government this year tasked with examining alternatives to council tax, is on schedule to produce its report in Autumn.


And now for the extra special 10am edition of the 9am Lowdown! Variety is the spice of life.

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Around 82% of ICAS members in business expressed a preference for Britain to stay in the European Union in a recent survey.


The Institute of Chartered Accountants of Scotland (ICAS) has called for 


The Smith Commission has recommended that Holyrood should take almost complete control over income tax.


Corporation tax is “remarkably volatile” and open to “manipulation”, and devolution may require a system of formulary apportionment of profits, a devolution expert has told MPs.