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.
Features and articles
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.
Scottish tax is on the cusp of change and Scottish taxpayers will see a difference in their personal tax from 2017/18. Joanne Walker explains how Scotland has used its devolved powers to set income tax rates and bands for 2017/18 and how the position of Scottish taxpayers will differ from the rest of the UK.
ICAEW's Tax Faculty provide analysis of the announcements relating to the devolution of taxes within the UK, in the 2016 Autumn Statement.
Welsh revenue authority charter consultation
Landfill disposals tax (Wales) Bill
Land transaction tax and anti-avoidance of devolved taxes (Wales) bill
Proposed LBTT Supplement on Additional Residential Homes
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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