A whole new world over the border - DAC Beachcroft

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A whole new world over the border

Published 21 noviembre 2014

Accountants taking instructions north of the border will now face the added burden of the first of Scotland's devolved, independent tax rates. 

In the wake of its "no" vote, and Westminster's promises for greater autonomy, Scotland has set its own stamp duty land tax, and land and buildings transaction tax from April 2015. These two devolved taxes will be collected by Revenue Scotland and are expected to bring in an estimated £558m in 2015/16.

These are likely to be followed by further changes by Holyrood in the 2015/16 tax year, when the Scottish parliament will gain greater control over its income tax as well.


Ian McConkey

Ian McConkey


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