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Relevancy Date A - Z
R e a d .
Entrepreneurs’ Relief: The Screw Tightens

Insights - 2nd April 2019

The new tests create uncertainty and make determination of eligibility more complex.

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R e a d .
No-Deal Brexit - VAT Do You Do Next?

Insights - 31st August 2018

There are various points to note.

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R e a d .
Taxation of Termination Payments From April 2018

Insights - 6th March 2018

From 6 April 2018, the way that termination payments are to be taxed is changing.

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R e a d .
LBTT: Beware Intra-Group Transfers

Insights - 31st July 2017

31st July 2017. LBTT: Beware Intra-Group Transfers. LBTT: Beware Intra-Group Transfers. Revenue Scotland have confirmed, in a formal Opinion, that where a parent company has given a lender a pledge over shares in its subsidiary by way of security,

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R e a d .
Dividend Headache For Trusts And Estates

Insights - 1st February 2017

The dividend position for trustees and executors from 6 April 2016 is set out.

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R e a d .
The End Of The Deed Of Variation?

Insights - 31st March 2015

The current government has invested heavily in tackling both tax evasion and tax avoidance.

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R e a d .
Professor David Bell: Tax Aspects of Further Devolution Proposals

Insights - 17th March 2015

Some highlights from Professor Bell’s presentation are set out.

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R e a d .
Budget 2018 – More Bad News For Scottish Taxpayers And Landlords

Insights - 30th October 2008

Philip Hammond’s early budget yesterday contained a number of measures which will impact individuals

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