The Scottish Parliament has devolved powers to control certain taxes. These ‘Scottish Taxes’ are: Fully Devolved Taxes Land and Buildings Transaction Tax Scottish Landfill Tax Air Departure Tax (from April 2018) Partly Devolved Taxes Scottish income tax rates and bands Assignment of taxes: VAT (expected to commence 2019/20) The decision by the Scottish Government to […]
Philip Hammond delivered what would be the last spring budget on 8 March 2017. This budget held few tax announcements, and we have summarised below what we believe to be the highlights. Many of the details are still to be set out in the coming weeks and as the exact tax implications will always be […]
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