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Devolved taxes - articles

Features and articles from ICAEW on taxation under the devolved governments of the UK; Northern Ireland, Scotland and Wales.

SDLT payment window reduced

04-04-2019

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.

Scottish tax changes for 2018/19

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Joanne Walker, CIOT Taxline 16-03-2018

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.

Autumn Budget 2017: Devolved taxes

Tax Faculty 24-11-2017

ICAEW Tax Faculty provides analysis of the announcements relating to devolved taxes in the Autumn Budget 2017.

Examining the key tax developments of 2017

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Carl Bayley, Tax Faculty chairman Taxline 23-06-2017

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.

Outlining the Scottish income tax powers

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Joanne Walker, Low Incomes Tax Reform Group Taxline 22-06-2017

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.