Current issues

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Current issues guidance:

This Practice Note draws together content on the fiscal events throughout the tax year 2019–20 starting with the release of draft provisions for Finance Bill 2019–20,...

Practice Note

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

Practice Note

This Practice Note tracks the progress of UK legislation introduced as part of the legislative preparation for the UK’s withdrawal from the EU. It includes a Brexit SI...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. It tracks the progress of UK primary legislation introduced as part of the legislative preparation...

Practice Note

On 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU (aka 'Brexit'). On 29 March 2017, the UK...

Practice Note

This Practice Note outlines the possible arrangements for trading with the EU Member States, with reference to key models for existing trading relationships which have...

Practice Note

This Practice Note sets out the areas of UK tax law that are likely to be affected by the UK's exit from the European Union (EU) (Brexit) and how—explaining what the...

Practice Note

ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage of the Bill through Parliament to its publication as an Act, and highlighted key...

Practice Note

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation for Brexit. It...

Practice Note

November 2019 DateTypeDetails 1 November 2019Legislation The Finance Act 2019, Schedule 18 (VAT Groups: Eligibility) (Appointed Day) Regulations 2019 come into force on...

Practice Note

What is landfill disposals tax? Landfill disposals tax is an environmental tax administrated by the Welsh Revenue Authority. Since 1 April 2018, disposals to landfill in...

Practice Note

Retained EU law is a concept introduced by the European Union (Withdrawal) Act 2018 (EU(W)A 2018) in preparation for Brexit, creating a brand new category of...

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