Devolution

Devolution guidance:

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

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

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

FORTHCOMING CHANGE in relation to rates of LBTT on NPV of rent: At Scottish Budget 2020, the Scottish government introduced a 2% rate of LBTT to apply where the NPV of...

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

What is Scottish landfill tax? Scottish landfill tax (SLfT) is an environmental tax administrated by Revenue Scotland with support from the Scottish Environment...

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

Land transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018. This Practice Note highlights the administrative and compliance...

Practice Note

Land transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018. This Practice Note examines how LTT is calculated, the meaning of...

Practice Note

Land transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018. This Practice Note summarises how LTT applies to particular...

Practice Note

This Practice Note provides an overview of land transaction tax (LTT) which replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018. Three other...

Practice Note
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