Devolution

Copyright © 2026 LexisNexis

What is devolution?

Devolution is a means of granting Scotland, Wales and Northern Ireland certain powers over affairs that affect only those countries, while remaining part of the United Kingdom. The UK Parliament, through a number of Acts of Parliament, has conferred powers to make legislation in specified areas on the elected Scottish Parliament, Welsh Parliament and Northern Ireland Assembly. For more detail on how devolution works, see Practice Note: An introduction to devolution in Scotland, Wales and Northern Ireland.

Devolution of tax matters

This subtopic introduces different aspects of devolution as they relate to tax matters, which would be useful for a tax lawyer to be familiar.

Tax legislation generally applies to England, Wales, Scotland and Northern Ireland, unless specific exclusions are made. However, steps have been taken to devolve powers in relation to tax in all three countries, but to differing degrees and in respect of different taxes. For current details of devolved tax matters, see Practice Note: Devolved taxes in the UK—Scotland, Wales and Northern Ireland.

Real estate taxes

  1. •

    Scotland: Land and buildings transaction

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Tax News

FTT holds that taxpayer cannot recover input tax costs incurred in producing product-specific photos (Littlewoods Limited v HMRC)

Tax analysis: In Littlewoods Ltd v HMRC, the First-Tier Tax Tribunal (FTT) found in favour of the taxpayer against HMRC’s decision to refuse the taxpayer’s claims to recover input tax costs incurred in producing product-specific photographs (eg studio, modelling, props) used in catalogues and on its website.

Court of Appeal clarifies approach on burden of proof in penalty appeals (HMRC v Sintra Global Inc and another)

Tax analysis: In HMRC v Sintra Global Inc and another, the Court of Appeal considered whether the burden of proof falls on the taxpayer or HMRC in a penalty appeal where the taxpayer seeks to challenge the penalty on the basis that the underlying tax liability is wrong.

FTT finds that licence of client list and related data was an intangible fixed asset for corporation tax purposes (Ripe Ltd v HMRC)

Tax analysis: In Ripe Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s appeal against closure notices and assessments denying corporation tax deductions for the amortisation of a licence of a client list and related data on the basis that the licence was not an intangible fixed asset (IFA). Although the matters in question predate the successive rules that have applied to goodwill and customer-related IFAs (known as ‘relevant assets’) since 3 December 2014, the decision is a helpful illustration of some of the basic principles applicable to the taxation of IFAs.

Tax weekly highlights—8 January 2026

This edition of Tax weekly highlights includes: (1) confirmation that a Committee of the whole House will debate certain provisions of Finance Bill 2026, also known as Finance (No 2) Bill 2024–26 (FB 2026), on 12 and 13 January 2026, and that this will include a government amendment to increase the forthcoming combined allowance for the 100% rate of agricultural property relief and business property relief from inheritance tax from £1m to £2.5m; (2) the Chancellor’s announcement that a Spring Forecast will take place on 3 March 2026; (3) expert analysis of reforms to the UK’s transfer pricing, permanent establishment and diverted profits tax regimes; (4) the OECD’s announcement that the OECD/G20 Inclusive Framework has agreed a ‘side-by-side’ global minimum tax package; (5) the coming into force of the UK Cryptoasset Reporting Framework; and much more news, expert analysis of forthcoming FB 2026 measures and case law developments.

View Tax by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Contributory negligence in personal injury claims

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a