³ÉÈËÓ°Òô

Home/ Corporation Tax / Scottish Budget outlines increases to higher rates of income tax
Tax News

Scottish Budget outlines increases to higher rates of income tax

Published on: 16 December 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

John Swinney, Deputy First Minister, delivered the Scottish government’s 2023–24 Budget on 15 December 2022.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Trusts and Inheritance Tax

BPR ― trading and investment businesses

BPR ― trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ― trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

14 Jul 2020 15:36 | Produced by Tolley Read more Read more
Trusts and Inheritance Tax

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more
tag-icon Autumn Budget 2024
Employment Tax

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more Read more