Joanne Walker looks at the Scottish income tax system for 2019/20 and the implications for Scottish taxpayers. She covers, among other things, tax relief for residential landlords, pension contributions, the marriage allowance, Gift Aid donations and PAYE.
Features and articles
Chairman of the Tax Faculty Carl Bayley looks to the tasks for the year ahead for the faculty.
Technical managers from ICAEW Tax Faculty provide a summary of all the new announcements relating to tax in the Autumn Budget of 2017, covering: business and company tax; personal and employment taxes; pensions and savings; VAT and duties; avoidance, evasion and compliance.
A response dated 6 June 2019 to a consultation published by the Scottish government on 14 March 2019.
Welsh revenue authority charter consultation
Landfill disposals tax (Wales) Bill
Land transaction tax and anti-avoidance of devolved taxes (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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