<p>This article relates IASB's defence of its approach, and some preparers of accounts are satisfied with the standard, according to ICAS research. Investors views are mixed, however.</p>
Features and articles
For transactions with an effective date falling on or after 1 March 2019, the due date for payment of the SDLT has changed to 14 days.
Joanne Walker looks at the income tax aspects of the Scottish Budget for 2018/19, and what they mean for Scottish taxpayers, including the effect on tax rates and liabilities, interactions with the UK tax system and PAYE.
Chairman of the Tax Faculty Carl Bayley looks to the tasks for the year ahead for the faculty.
ICAEW Tax Faculty provides analysis of the announcements relating to devolved taxes in the Autumn Budget 2017.
Tax Faculty chairman Carl Bayley assesses the big tax developments of 2017, including the Professional Conduct in Relation to Taxation, Making Tax Digital, the Spring Budget and devolved taxation.
A response dated 6 June 2019 to a consultation published by the Scottish government on 14 March 2019.
Welsh revenue authority charter consultation
Penalties for enablers of defeated tax avoidance
Landfill disposals tax (Wales) Bill
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Authority responsible for the management and collection of Scotland's devolved taxes providing guidance on Land and Buildings Transaction Tax, Scottish Landfill Tax, LBTT and leases, and Air Departure Tax.
Official information on devolved taxes in Wales with links to further guidance on and rates for Landfill Disposals Tax, Land Transaction Tax, and income tax.
Information on the devolution of fiscal powers to the Scottish Parliament and the Welsh and Northern Irish Assemblies, including a timeline of milestones and forthcoming changes, and summaries describing the current status of devolved taxes in each region.
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