Taxation in Scotland

Taxation in Scotland guidance:

Devolution is the process of pushing down decision-making to lower levels within the nation-state. Specifically, it refers to the process of giving the smaller nations...

Practice Note

Produced in partnership with David Small of Arnot Manderson Advocates and Ronnie Brown of Burness Paull LLP The background to land and buildings transactions tax (LBTT)...

Practice Note

Produced in partnership with David Small of Arnot Manderson Advocates and Ronnie Brown of Burness Paull LLP How is LBTT calculated? The amount of land and buildings...

Practice Note

Produced in partnership with David Small of Arnot Manderson Advocates and Ronnie Brown of Burness Paull LLP FORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...

Practice Note

Produced in partnership with David Small of Arnot Manderson Advocates and Ronnie Brown of Burness Paull LLP Land and buildings transaction tax (LBTT) replaced stamp duty...

Practice Note

The Scottish general anti-avoidance rule (Scottish GAAR) aims to protect revenue through counteracting tax avoidance arrangements, and is intended to work in tandem with...

Practice Note

The tracker is split into two main parts: • tracking by country, which is split down into: ◦ Wales ◦ Scotland, and ◦ Northern Ireland, and • tracking by tax, which is...

Practice Note